Congress Adds Johnson Amendment Barring Political Endorsements by Tax-Exempt Groups

Senator Lyndon B. Johnson of Texas proposed an amendment to the Internal Revenue Code of 1954 on July 2, 1954, prohibiting all 501(c)(3) nonprofit organizations from endorsing or opposing political candidates. Congress approved it without debate by voice vote on August 16, 1954 as part of a broader tax code revision. Johnson's motivation was rooted in Texas politics: two conservative nonprofits had supported his primary opponent Dudley Dougherty. The provision applied to all tax-exempt nonprofits, including churches, charities, educational institutions, and advocacy organizations.