Sec. 5201. Churches permitted to make statements relating to political campaign in ordinary course of religious services and activities
157 words·~1 min read·
/bill/115/hr/1/ih/section-5201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 501 is amended by adding at the end the following new subsection: For purposes of subsection (c)(3) and sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization described in section 508(c)(1)(A) shall not fail to be treated as organized and operated exclusively for a religious purpose, 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 homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings, but only if the preparation and presentation of such content— is 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. .
The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.