| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1205 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow charitable organiza- |
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| 6 | 6 | | tions to make statements relating to political campaigns if such state- |
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| 7 | 7 | | ments are made in the ordinary course of carrying out its tax exempt |
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| 8 | 8 | | purpose. |
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| 9 | 9 | | IN THE SENATE OF THE UNITED STATES |
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| 10 | 10 | | MARCH31, 2025 |
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| 11 | 11 | | Mr. L |
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| 12 | 12 | | ANKFORD(for himself and Mr. CRUZ) introduced the following bill; |
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| 13 | 13 | | which was read twice and referred to the Committee on Finance |
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| 14 | 14 | | A BILL |
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| 15 | 15 | | To amend the Internal Revenue Code of 1986 to allow chari- |
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| 16 | 16 | | table organizations to make statements relating to polit- |
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| 17 | 17 | | ical campaigns if such statements are made in the ordi- |
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| 18 | 18 | | nary course of carrying out its tax exempt purpose. |
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| 19 | 19 | | Be it enacted by the Senate and House of Representa-1 |
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| 20 | 20 | | tives of the United States of America in Congress assembled, 2 |
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| 21 | 21 | | SECTION 1. SHORT TITLE. 3 |
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| 22 | 22 | | This Act may be cited as the ‘‘Free Speech Fairness 4 |
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| 23 | 23 | | Act’’. 5 |
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| 24 | 24 | | VerDate Sep 11 2014 21:10 Apr 03, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1205.IS S1205 |
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| 25 | 25 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 26 | 26 | | •S 1205 IS |
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| 27 | 27 | | SEC. 2. ALLOWING 501(c)(3) ORGANIZATION TO MAKE 1 |
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| 28 | 28 | | STATEMENTS RELATING TO POLITICAL CAM-2 |
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| 29 | 29 | | PAIGN IN ORDINARY COURSE OF CARRYING 3 |
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| 30 | 30 | | OUT ITS TAX EXEMPT PURPOSE. 4 |
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| 31 | 31 | | (a) I |
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| 32 | 32 | | NGENERAL.—Section 501 of the Internal Rev-5 |
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| 33 | 33 | | enue Code of 1986 is amended by adding at the end the 6 |
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| 34 | 34 | | following new subsection: 7 |
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| 35 | 35 | | ‘‘(s) S |
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| 36 | 36 | | PECIALRULERELATING TOPOLITICALCAM-8 |
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| 37 | 37 | | PAIGNSTATEMENTS OF ORGANIZATIONDESCRIBED IN 9 |
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| 38 | 38 | | S |
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| 39 | 39 | | UBSECTION(c)(3).— 10 |
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| 40 | 40 | | ‘‘(1) I |
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| 41 | 41 | | N GENERAL.—For purposes of subsection 11 |
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| 42 | 42 | | (c)(3) and sections 170(c)(2), 2055, 2106, 2522, 12 |
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| 43 | 43 | | and 4955, an organization shall not fail to be treat-13 |
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| 44 | 44 | | ed as organized and operated exclusively for a pur-14 |
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| 45 | 45 | | pose described in subsection (c)(3), nor shall it be 15 |
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| 46 | 46 | | deemed to have participated in, or intervened in any 16 |
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| 47 | 47 | | political campaign on behalf of (or in opposition to) 17 |
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| 48 | 48 | | any candidate for public office, solely because of the 18 |
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| 49 | 49 | | content of any statement which— 19 |
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| 50 | 50 | | ‘‘(A) is made in the ordinary course of the 20 |
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| 51 | 51 | | organization’s regular and customary activities 21 |
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| 52 | 52 | | in carrying out its exempt purpose, and 22 |
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| 53 | 53 | | ‘‘(B) results in the organization incurring 23 |
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| 54 | 54 | | not more than de minimis incremental ex-24 |
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| 55 | 55 | | penses.’’. 25 |
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| 58 | 58 | | •S 1205 IS |
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| 59 | 59 | | (b) EFFECTIVEDATE.—The amendment made by 1 |
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| 60 | 60 | | this section shall apply to taxable years ending after the 2 |
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| 61 | 61 | | date of the enactment of this Act. 3 |
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| 62 | 62 | | Æ |
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| 63 | 63 | | VerDate Sep 11 2014 21:10 Apr 03, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1205.IS S1205 |
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| 64 | 64 | | ssavage on LAPJG3WLY3PROD with BILLS |
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