Sec. 5201. 501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities
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501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities Section 501 is amended by adding at the end the following new subsection: (c)(3) For purposes of subsection (c)(3) and sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization shall not fail to be treated as organized and operated exclusively for a purpose described in subsection (c)(3), nor shall it be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement which— is made in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose, and results in the organization incurring not more than de minimis incremental expenses.
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(1)shall not apply to taxable years beginning after December 31, 2023. . The amendments made by this section shall apply to taxable years beginning after December 31, 2018.