September 8, 2017

The Honorable Brad Wenstrup

U.S. House of Representatives

Washington, DC

Dear RepresentativeWenstrup,

Philanthropy Ohio is deeply concerned about current efforts to repeal or weaken the Johnson Amendment that keeps the nonprofit sector out of politics. The provision in the current Appropriations bill that would prohibit the IRS from enforcing the Johnson Amendment as it applies to religious organizations – and Rep. Palmer’s amendment that would extend the prohibition to all 501c3 organizations – is a worrisome erosion of this important law. The Johnson Amendment has kept nonprofits out of politics, trusted by the American people and able to help in times of great need – like helping Texans recover from Hurricane Harvey -- or with day-to-day needs of workforce training, college scholarship and so much more. We ask you to resist such efforts and maintain the current federal tax code that prohibits 501(c)(3) organizations from endorsing, opposing or contributing to political candidates.Although repeal would make political endorsements or oppositions voluntary, we anticipate that charitable organizations would be pressured to engage, with donors, board members and staff potentially pitted against one another. This could lead to enormous shifts of money and attention away from achieving an organization’s mission to year-round politicking, to the detriment of communities nationwide.

Nonpartisanship is a cornerstone principle that has strengthened the public’s trust of the charitable community. Nonpartisanship reassures donors, resulting in continuing strong donations to our grantmakingmembers as well as to the wide array of other nonprofits. As you so well understand, the charitable sector is working hard in communities across the state to address critical issues, from cradle to career education, opiate addiction, access to healthy food and much more. They can only do this significant work if they are above the political fray, giving donors the confidence that their dollars are being used for positive change and not for politics.

Current law allows religious organizations to engage in politics – but not with charitable contributions that give donors tax deductions. If either prohibition

of enforcement or the repeal is enacted, the IRS would have more oversight of charities, especially religious ones that currently are not required to file annual returns (Form 990). In order for the IRS to determine whether or not a church has violated the “de minimis” standard, it would need to examine church finances in great detail. In that respect, the repeal seems antithetical to the purported purpose of reducing IRS intervention in the affairs of nonprofits and churches.

The Johnson Amendment protects the integrity and independence of nonprofits and foundations, allowing them to serve as hubs for individuals to come together to help solve community issues free from partisan politics. We hope you will preserve the nonpartisan status of all nonprofits as guaranteed in the Johnson Amendment, resisting any and all efforts to weaken or repeal it.

Sincerely,

Suzanne T. Allen, Ph.D.Claudia Y.W. Herrold

President & CEOSenior Vice President