II
119THCONGRESS
1
STSESSION S. 1205
To amend the Internal Revenue Code of 1986 to allow charitable organiza-
tions to make statements relating to political campaigns if such state-
ments are made in the ordinary course of carrying out its tax exempt
purpose.
IN THE SENATE OF THE UNITED STATES
MARCH31, 2025
Mr. L
ANKFORD(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 chari-
table organizations to make statements relating to polit-
ical campaigns if such statements are made in the ordi-
nary course of carrying out its tax exempt purpose.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Free Speech Fairness 4
Act’’. 5
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•S 1205 IS
SEC. 2. ALLOWING 501(c)(3) ORGANIZATION TO MAKE 1
STATEMENTS RELATING TO POLITICAL CAM-2
PAIGN IN ORDINARY COURSE OF CARRYING 3
OUT ITS TAX EXEMPT PURPOSE. 4
(a) I
NGENERAL.—Section 501 of the Internal Rev-5
enue Code of 1986 is amended by adding at the end the 6
following new subsection: 7
‘‘(s) S
PECIALRULERELATING TOPOLITICALCAM-8
PAIGNSTATEMENTS OF ORGANIZATIONDESCRIBED IN 9
S
UBSECTION(c)(3).— 10
‘‘(1) I
N GENERAL.—For purposes of subsection 11
(c)(3) and sections 170(c)(2), 2055, 2106, 2522, 12
and 4955, an organization shall not fail to be treat-13
ed as organized and operated exclusively for a pur-14
pose described in subsection (c)(3), nor shall it be 15
deemed to have participated in, or intervened in any 16
political campaign on behalf of (or in opposition to) 17
any candidate for public office, solely because of the 18
content of any statement which— 19
‘‘(A) is made in the ordinary course of the 20
organization’s regular and customary activities 21
in carrying out its exempt purpose, and 22
‘‘(B) results in the organization incurring 23
not more than de minimis incremental ex-24
penses.’’. 25
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•S 1205 IS
(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to taxable years ending after the 2
date of the enactment of this Act. 3
Æ
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