Fortune | FORTUNE 07月08日 20:11
IRS says pastors who endorse political candidates from the pulpit shouldn’t risk losing tax-exempt status
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美国国税局(IRS)正在寻求放宽对牧师在讲坛上支持政治候选人的限制,这实际上是为宗教组织免除了一项名为“约翰逊修正案”的规定。该修正案于1954年颁布,禁止免税组织(包括教堂)公开支持或反对政治候选人。IRS与全国宗教广播协会等原告共同向德克萨斯州联邦法院申请,停止政府对原告执行“约翰逊修正案”。此举引发了关于言论自由和宗教自由的讨论,并反映了前总统特朗普对该修正案的反对立场,他曾签署行政命令,指示财政部无视该规则。

🏛️ IRS 正在寻求放宽对牧师政治言论的限制,此举涉及“约翰逊修正案”,该修正案禁止免税组织支持或反对政治候选人。

📜 约翰逊修正案是1954年对美国税法的修正,禁止免税组织(包括教堂)支持或反对政治候选人。

🗣️ IRS 与全国宗教广播协会等原告共同向法院申请,停止政府执行“约翰逊修正案”,认为其侵犯了言论自由和宗教自由。

📢 IRS 此前通常不执行“约翰逊修正案”,特别是在涉及选举政治的宗教场所言论方面。

🇺🇸 前总统特朗普曾表示希望废除“约翰逊修正案”,并在2017年签署行政命令,指示财政部无视该规则。

The IRS says pastors who endorse political candidates from the pulpit should not have to risk losing their tax-exempt status.

The move effectively calls for a carve out for religious organizations from the rarely used IRS rule called the Johnson Amendment, put in place in 1954 and named after then-Sen. Lyndon Johnson.

In a joint court filing intended to end an ongoing case against the IRS, the tax collection agency and the National Religious Broadcasters Association — a Evangelical media consortium — and other plaintiffs have asked a federal court in Texas to stop the government from enforcing the Johnson Amendment against the plaintiffs.

The Johnson Amendment is a 1954 amendment to the U.S. tax code that prohibits tax-exempt organizations, including churches, from endorsing or opposing political candidates.

The Christian media group and others filed suit against the IRS last August, stating that the amendment violates their First Amendment rights to the freedom of speech and free exercise of religion, among other legal protections. On Monday, the IRS and plaintiffs wrote that the Johnson Amendment should be interpreted “so that it does not reach communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith.”

The New York Times was first to report the news of the court filing.

The IRS has generally not enforced the Johnson Amendment against houses of worship for speech related to electoral politics.

President Donald Trump has said he wanted to get rid of the Johnson Amendment and signed an executive order in 2017 directing Treasury to disregard the rule.

“I will get rid of and totally destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution,” Trump said at a National Prayer Breakfast in 2017, which is a high-profile event bringing together faith leaders, politicians and dignitaries.

Representatives from the IRS and the National Religious Broadcasters Association did not respond to an Associated Press request for comment.

Earlier this year, Republican lawmakers introduced legislation to remove the Johnson Amendment.

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IRS 约翰逊修正案 言论自由 宗教自由
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