The ban on political campaign activity by charities and churches was created by Congress more than a half century ago. The Internal Revenue Service administers the tax laws written by Congress and has enforcement authority over tax-exempt organizations. Here is some background information on the political campaign activity ban and the latest IRS enforcement statistics regarding its administration of this congressional ban.
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In 1954, Congress approved an amendment by Sen. Lyndon Johnson to prohibit 501(c)(3) organizations, which includes charities and churches, from engaging in any political campaign activity. To the extent Congress has revisited the ban over the years, it has in fact strengthened the ban. The most recent change came in 1987 when Congress amended the language to clarify that the prohibition also applies to statements opposing candidates.
Currently, the law prohibits political campaign activity by charities and churches by defining a 501(c)(3) organization as one "which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office."
The IRS has published Revenue Ruling 2007-41PDF, which outlines how churches, and all 501(c)(3) organizations, can stay within the law regarding the ban on political activity. Also, the ban by Congress is on political campaign activity regarding a candidate; churches and other 501(c)(3) organizations can engage in a limited amount of lobbying (including ballot measures) and advocate for or against issues that are in the political arena. The IRS also has provided guidance regarding the difference between advocating for a candidate and advocating for legislation. See political and lobbying activities.
Each election cycle, the IRS reminds 501(c)(3) exempt organizations to be aware of the ban on political campaign activity. The IRS published its most recent reminder in a public news release which you can read here.
As boaters begin to prepare for the 4th of July holiday, thousands of law enforcement officers across the United States will be on heightened alert looking for those violating boating under the influence laws. This press release can be customized to reflect the efforts that your agency is making over the Operation Dry Water weekend.
Help spread awareness of the mission of the Operation Dry Water campaign by sharing these facts with the locals in your community. Utilize these points to help explain what the Operation Dry Water weekend focuses on and why this is a nationwide effort throughout the year.
Looking for a quick way to explain the Operation Dry Water to your officers and community? Look no further than these fast facts to find out what the Operation Dry Water campaign is, when it takes place, who coordinates the campaign, and how law enforcement agencies can get involved.
After graduating from Yale, Bush moved his young family to West Texas. Biographer Jon Meacham writes that Bush's relocation to Texas allowed him to move out of the "daily shadow of his Wall Street father and Grandfather Walker, two dominant figures in the financial world", but would still allow Bush to "call on their connections if he needed to raise capital."[43] His first position in Texas was an oil field equipment salesman[44] for Dresser Industries, which was led by family friend Neil Mallon.[45] While working for Dresser, Bush lived in various places with his family: Odessa, Texas; Ventura, Bakersfield and Compton, California; and Midland, Texas.[46] In 1952, he volunteered for the successful presidential campaign of Republican candidate Dwight D. Eisenhower. That same year, his father won election to represent Connecticut in the United States Senate as a member of the Republican Party.[47]
In 1964, Bush sought to unseat liberal Democrat Ralph W. Yarborough in Texas's U.S. Senate election.[56] Bolstered by superior fundraising, Bush won the Republican primary by defeating former gubernatorial nominee Jack Cox in a run-off election. In the general election, Bush attacked Yarborough's vote for the Civil Rights Act of 1964, which banned racial and gender discrimination in public institutions and in many privately owned businesses. Bush argued that the act unconstitutionally expanded the powers of the federal government, but he was privately uncomfortable with the racial politics of opposing the act.[57] He lost the election 56 percent to 44 percent, though he did run well ahead of Barry Goldwater, the Republican presidential nominee.[56] Despite the loss, The New York Times reported that Bush was "rated by political friend and foe alike as the Republicans' best prospect in Texas because of his attractive personal qualities and the strong campaign he put up for the Senate".[58]
Upon his ascension to the presidency, Ford strongly considered Bush, Donald Rumsfeld, and Nelson Rockefeller for the vacant position of vice president. Ford ultimately chose Nelson Rockefeller, partly because of the publication of a news report claiming that Bush's 1970 campaign had benefited from a secret fund set up by Nixon; Bush was later cleared of any suspicion by a special prosecutor.[80] Bush accepted appointment as Chief of the U.S. Liaison Office in the People's Republic of China, making him the de facto ambassador to China.[81] According to biographer Jon Meacham, Bush's time in China convinced him that American engagement abroad was needed to ensure global stability, and that the United States "needed to be visible but not pushy, muscular but not domineering."[82]
Bush's tenure at the CIA ended after Carter narrowly defeated Ford in the 1976 presidential election. Out of public office for the first time since the 1960s, Bush became chairman on the executive committee of the First International Bank in Houston.[89] He also spent a year as a part-time professor of Administrative Science at Rice University's Jones School of Business,[90] continued his membership in the Council on Foreign Relations, and joined the Trilateral Commission. Meanwhile, he began to lay the groundwork for his candidacy in the 1980 Republican Party presidential primaries.[91] In the 1980 Republican primary campaign, Bush faced Ronald Reagan, who was widely regarded as the front-runner, as well as other contenders like Senator Bob Dole, Senator Howard Baker, Texas Governor John Connally, Congressman Phil Crane, and Congressman John B. Anderson.[92]
Days before the debate, Reagan announced that he would invite four other candidates to the debate; Bush, who had hoped that the one-on-one debate would allow him to emerge as the main alternative to Reagan in the primaries, refused to debate the other candidates. All six candidates took the stage, but Bush refused to speak in the presence of the other candidates. Ultimately, the other four candidates left the stage and the debate continued, but Bush's refusal to debate anyone other than Reagan badly damaged his campaign in New Hampshire.[99] He ended up decisively losing New Hampshire's primary to Reagan, winning just 23 percent of the vote.[97] Bush revitalized his campaign with a victory in Massachusetts, but lost the next several primaries. As Reagan built up a commanding delegate lead, Bush refused to end his campaign, but the other candidates dropped out of the race.[100] Criticizing his more conservative rival's policy proposals, Bush famously labeled Reagan's supply side-influenced plans for massive tax cuts as "voodoo economics".[101] Though he favored lower taxes, Bush feared that dramatic reductions in taxation would lead to deficits and, in turn, cause inflation.[102]
Reagan's approval ratings fell after his first year in office, but they bounced back when the United States began to emerge from recession in 1983.[117] Former vice president Walter Mondale was nominated by the Democratic Party in the 1984 presidential election. Down in the polls, Mondale selected Congresswoman Geraldine Ferraro as his running mate in hopes of galvanizing support for his campaign, thus making Ferraro the first female major party vice presidential nominee in U.S. history.[118] She and Bush squared off in a single televised vice presidential debate.[97] Public opinion polling consistently showed a Reagan lead in the 1984 campaign, and Mondale was unable to shake up the race.[119] In the end, Reagan won re-election, winning 49 of 50 states and receiving 59% of the popular vote to Mondale's 41%.[120]
Bush began planning for a presidential run after the 1984 election, and he officially entered the 1988 Republican Party presidential primaries in October 1987.[97] He put together a campaign led by Reagan staffer Lee Atwater, and which also included his son, George W. Bush, and media consultant Roger Ailes.[134] Though he had moved to the right during his time as vice president, endorsing a Human Life Amendment and repudiating his earlier comments on "voodoo economics," Bush still faced opposition from many conservatives in the Republican Party.[135] His major rivals for the Republican nomination were Senate Minority Leader Bob Dole of Kansas, Congressman Jack Kemp of New York, and Christian televangelist Pat Robertson.[136] Reagan did not publicly endorse any candidate, but he privately expressed support for Bush.[137]
Though considered the early front-runner for the nomination, Bush came in third in the Iowa caucus, behind Dole and Robertson.[138] Much as Reagan had done in 1980, Bush reorganized his staff and concentrated on the New Hampshire primary.[97] With help from Governor John H. Sununu and an effective campaign attacking Dole for raising taxes, Bush overcame an initial polling deficit and won New Hampshire with 39 percent of the vote.[139] After Bush won South Carolina and 16 of the 17 states holding a primary on Super Tuesday, his competitors dropped out of the race.[140]
Bush, occasionally criticized for his lack of eloquence when compared to Reagan, delivered a well-received speech at the Republican convention. Known as the "thousand points of light" speech, it described Bush's vision of America: he endorsed the Pledge of Allegiance, prayer in schools, capital punishment, and gun rights.[141] Bush also pledged that he would not raise taxes, stating: "Congress will push me to raise taxes, and I'll say no, and they'll push, and I'll say no, and they'll push again. And all I can say to them is: read my lips. No new taxes."[142] Bush selected little-known Senator Dan Quayle of Indiana as his running mate. Though Quayle had compiled an unremarkable record in Congress, he was popular among many conservatives, and the campaign hoped that Quayle's youth would appeal to younger voters.[143] 2ff7e9595c
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