Exhibit 416

26 U.S.C. § 501(c)(3) (exemption; political campaign clause, "Johnson Amendment")

Exhibit 416 · Statute

26 U.S.C. § 501(c)(3) (exemption; political campaign clause, "Johnson Amendment")

does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office

The campaign-intervention clause of §501(c)(3), added in 1954 (100 Cong. Rec. 9604, as cited in the district court opinion in NRB v. Bessent). It applies to churches and other 501(c)(3) organizations alike.

Source: United States Congress (Internal Revenue Code; clause added 1954)
Date: as in force 2026
Quoted from: 26 U.S.C. § 501(c)(3)
Grade: Primary record
Document: https://www.law.cornell.edu/uscode/text/26/501
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.8: Primary record On 7 July 2025 the IRS and the plaintiffs in National Religious Broadcasters v. Long jointly asked a federal court to declare that a house of worship speaking to its congregation through its customary channels on matters of faith, in connection with religious services, does not participate or intervene in a political campaign under 26 U.S.C. § 501(c)(3). On 31 March 2026 the court dismissed the case without prejudice for lack of subject-matter jurisdiction, without reaching the merits, and the plaintiffs noticed an appeal on 22 April 2026.