119-s1205

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1205 Introduced in Senate

    (IS) ]

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119th CONGRESS
 1st Session
 S. 1205

 To amend the Internal Revenue Code of 1986 to allow charitable 
 organizations to make statements relating to political campaigns if 
such statements are made in the ordinary course of carrying out its tax 
 exempt purpose.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 March 31, 2025

Mr. Lankford (for himself and Mr. Cruz) introduced the following bill; 
 which was read twice and referred to the Committee on Finance

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to allow charitable 
 organizations to make statements relating to political campaigns if 
such statements are made in the ordinary course of carrying out its tax 
 exempt purpose.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Free Speech Fairness Act''.

SEC. 2. ALLOWING 501
            (C) (3) ORGANIZATION TO MAKE STATEMENTS RELATING TO 
 POLITICAL CAMPAIGN IN ORDINARY COURSE OF CARRYING OUT ITS 
 TAX EXEMPT PURPOSE.

    (a) In General.--

Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
 ``

    (s) Special Rule Relating to Political Campaign Statements of 
Organization Described in Subsection
            (c) (3) .--
 ``

    (1) In general.--For purposes of subsection
            (c) (3) and 
 sections 170
            (c) (2) , 2055, 2106, 2522, and 4955, an organization 
 shall not fail to be treated as organized and operated 
 exclusively for a purpose described in subsection
            (c) (3) , nor 
 shall it be deemed to have participated in, or intervened in 
 any political campaign on behalf of (or in opposition to) any 
 candidate for public office, solely because of the content of 
 any statement which--
 ``
        (A) is made in the ordinary course of the 
 organization's regular and customary activities in 
 carrying out its exempt purpose, and
 ``
        (B) results in the organization incurring not 
 more than de minimis incremental expenses.''.

    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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