More than four dozen nonprofits from across the country have now banded together to demand that Congress take action to protect their free speech from the IRS.
Join the First Amendment Alliance
The IRS Nonprofit Muzzle Rule would harm the First Amendment in every aspect: freedom of religion, of speech, of the press, of assembly, and of petitioning. It is an all-out attack on civil society in America, diminishing our freedom of speech to protect politicians and the IRS.
Join the coalition and demand a prohibition on the IRS Nonprofit Muzzle Rule!
Article the third… Congress shall make no law respecting an establishment of religion,
or prohibiting the free exercise thereof; or abridging the freedom of speech,
or of the Press; or the right of the people peaceably to assemble,
and to petition the Government for redress of grievances.
I’m in.
CONGRESSIONAL PROTECTIONS EXPIRE IN:
We Must Stop the IRS From Silencing Nonprofit Organizations
Shortly before Thanksgiving in 2013, as the American public left for the holiday, the IRS quietly issued a proposed rule to “clarify” the definition of political activity for not-for-profit social welfare organizations (501c4s). This “clarification” would have left many organizations unable to function, as it would have effectively prohibited them from mentioning the voting records and names of many public officials. After receiving over 175,000 comments, mostly in opposition, the IRS withdrew the rule. Shortly afterward, instead of taking the initiative to protect free speech, Congress kicked the can down the road, prohibiting the funding of any such new rule until December 9th of this year.
On June 8th, 2016, 43 members of Congress urged the House Appropriations Committee to remove even those modest protections, and allow the IRS to fund the nonprofit muzzling rule. And as revealed in an interview with Politico, not only is IRS Commissioner John Koskinen still pursuing the rule, but he now wants to expand it to include all nonprofits; labor unions, business associations, educational institutions, and even charities.
The rules claim to be an attempt to “clarify” what makes an activity “political” and therefore cannot be counted toward a nonprofit organization’s purpose. They could include:
- posting a candidate’s voting record
- voter registration
- get-out-the-vote efforts
- voter guides
- candidate questionnaires
- discussing issues “related” to candidates
- Having the name of a candidate on a non-profit’s website, even if it was posted before they were a candidate
If enacted, these rules would censor many nonprofit organizations, reduce civic engagement, and open the door to crippling red tape for even the most non-political organizations.
If Congress does not act by December 9th, the impact these IRS rules could have on nonprofits of all types could be devastating. The Tax Revolution Institute’s First Amendment Alliance will raise awareness about the full impact of these rules and organize action to prevent their implementation.
So What Can You Do?
You can learn more about the proposed rule, and the First Amendment Alliance’s suggested action to stop it, at the resources section below. If you are a 501(c)4 or other grassroots organization, join our coalition letter to urge Congress to take action to protect free speech. If you are a 501(c)3 organization, you can join the coalition to oppose the IRS rule at the bottom of the page.
First Amendment Alliance
Bill of Rights Defense Committee/Defending Dissent Foundation
Christian Party of North Carolina
Fully Informed Jury Association of Florida
Idaho Second Amendment Alliance
Libertarian Party of Broward County
Libertarian Party of Jefferson Parish
Libertarian Party of Louisiana
National Association of Parents
National Organization of Libertarian Women
North American Food & Farm Inc
Parents Teachers and Advocates
Pennsylvania Commercial Action Network
Ronald Reagan Republican Assemblies of Florida
SoCal Tax Revolt Coalition Inc
Susquehanna Valley Libertarian Party
Click Here to Read the First Amendment Alliance Letter to Congress
Alliance Letter to Congress
We, the undersigned organizations, call upon Congress to introduce, debate, and pass legislation that codifies the definition of “candidate-related political activity” to mean only express electioneering as was affirmed by the U.S. Supreme Court in Buckley v. Valeo 424 U.S. 1, 15 (1976) .
The IRS is pursuing a rule that would put non-profit organizations at risk of losing their tax-exempt status, and severely limit issue discussion and advocacy, by redefining electioneering to include any mention of any candidate for office anywhere in the United States, and any content that could be inferred to support a candidate, within 30 days before a primary or 60 days before a general election. The rule would also sweep in any reference to an “issue or characteristic” used to distinguish a candidate from other candidates.
Congress and the Courts, not the IRS, Department of Treasury, or Executive Branch, have the authority to define the boundary between electioneering and free speech protected by the First Amendment. Congress has established specific rules for non-profit organizations, defining the limits of issue discussion and advocacy for various types of organizations. Furthermore, the U.S. Supreme Court has consistently held that while electioneering is subject to regulation, issue discussion and advocacy are clearly protected by the First Amendment.
The public has the right to engage in discussion of public policy, to hear competing sides of an issue, and to know the factual record of their elected representatives, including those seeking reelection. This is a compelling social welfare interest that is most important during election season when the public is paying the closest attention.
The IRS has no constitutional authority to overrule or undermine Congress and the Supreme Court and impose arbitrary new restrictions on speech that unduly harm the public interest.
The current prohibition against the implementation of this “muzzling rule” (REG-134417-13) by the IRS expires on December 9, 2016. As a temporary solution, we call upon Congress to continue prohibiting the IRS from spending tax dollars to silence free speech. A permanent solution will require Congress to work with TRI and the First Amendment Alliance to protect free speech from abuses by the IRS and reaffirm the Supreme Court’s definition of electioneering as “express advocacy” consistent with the language found in Tax Revolution Institute’s Free Speech Protection Act (FSPA).
Signed,
First Amendment Alliance Members
Full Text of Proposed Rule
IRS Regulation 134417-13
IRS Reg 134417-13 – IRS Muzzle Rule by Daniel Johnson on Scribd
What People Are Saying
Resources
“[The IRS Nonprofit Muzzle Rule] shouldn’t just be for [social welfare organizations]. We need to make sure that as Congress has legislated in all of these areas, there’s a consistent and appropriate framework for [charities, schools, churches, social welfare organizations, labor unions, chambers of commerce, and political action committees].”
-IRS Commissioner John Koskinen
Politico Interview, March 19th 2015
So How, Exactly, Could This Affect Nonprofits?
Example 1
A government transparency nonprofit, the Sunshine Project, has been releasing the voting records of politicians for years. They make sure every vote is searchable, and make it easy for citizens to find out where their representative stands on the issues, especially before election day. Because they didn’t remove the names of every candidate running for office from their website at least 60 days before election day, their nonprofit is shut down by the IRS.
Example 2
The Neighborhood Kids is a 501(c)3 charity that helps kids find and build parks and playgrounds in their neighborhood. They give Paul, one of their amazing volunteers, an award for his dedication to the neighborhood, and put it on their website. Two years later, Paul runs for office. Because the Neighborhood Kids didn’t remove him from their website before he ran for office, the IRS revokes their nonprofit status.
Example 3
John runs a nonprofit called Rap the Vote. His organization is dedicated to getting low-income residents in his city to register to vote. He holds cool events with hip-hop artists and musicians, and organizes a voter registration drive just before an local election. He loses his charity because he tried to register voters within two months of a general election.
Latest Updates
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Over two dozen grassroots organizations are officially taking a stand against the IRS’s attempts to silence the free-speech rights of nonprofits.