Search  |  Login  |  Register

1308156266000

109th CONGRESS

1st Session

H. R. 235

To amend the Internal Revenue Code of 1986 to protect the religious free exercise and free speech rights of churches and other houses of worship .

IN THE HOUSE OF REPRESENTATIVES

January 4, 2005

Mr. JONES of North Carolina introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to protect the religious free exercise and free speech rights of churches and other houses of worship .

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the 'Houses of Worship Free Speech Restoration Act of 2005'.

SEC. 2. HOUSES OF WORSHIP PERMITTED TO ENGAGE IN RELIGIOUS FREE EXERCISE AND FREE SPEECH ACTIVITIES, ETC.

(a) In General- Section 501 of the Internal Revenue Code of 1986 is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:

'(q) An organization described in section 170(b)(1)(a)(1) or 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, for purposes of subsection (c)(3) or section 170(c)(2), 2055, 2106, 2522, or 4955 because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings.'.

(b) Effective Date- The amendment made by subsection (a) shall apply to taxable years ending after the date of enactment of this Act.

SEC. 3. CAMPAIGN FINANCE LAWS UNAFFECTED.

No member or leader of an organization described in section 501(q) of the Internal Revenue Code of 1986 (as added by section 2) shall be prohibited from expressing personal views on political matters or elections for public office during regular religious services, so long as these views are not disseminated beyond the members and guests assembled together at the service. For purposes of the preceding sentence, dissemination beyond the members and guests assembled together at a service includes a mailing that results in more than an incremental cost to the organization and any electioneering communication under section 304(f) of the Federal Election Campaign Act of 1971 (2 U.S.C. 434(f)). Nothing in the amendment made by section 2 shall be construed to permit any disbursements for electioneering communications or political expenditures prohibited by the Federal Election Campaign Act of 1971.

 

Latest in
Free Speech

County to Interrogate Teens Over Faith

By Matthew Clark1421264952394

A school board in Virginia is considering the repeal of a policy that would have forced 14-year-old minors to stand before the school board to be interrogated about their religious beliefs. The Goochland County policy is aimed at homeschool families that fall under Virginia’s decades-old religious...

read more

House Report Confirms IRS “Bias”

By Jay Sekulow1419356716682

The House Oversight and Government Reform Committee has released a scathing interim report detailing extreme political “bias” throughout the ranks of the IRS that led to it targeting conservative groups in response to the anti-conservative group rhetoric “being openly and loudly espoused by the...

read more

IRS (Finally) Approves 2 More Groups

By ACLJ.org1419273797845

After years of needless delays, the IRS has finally approved two more targeted conservative groups. Late last week the IRS relented and informed us that it has agreed to approve the tax-exempt status of the North East Tarrant Tea Party and Myrtle Beach Tea Party, as 501(c)(4) organizations. North...

read more

Academic Freedom Under Fire at KU

By David French1418157957737

When it comes to threatening core liberty interests, activists can be nothing if not industrious — sometimes using even well-intentioned laws as sledgehammers against disfavored views and disfavored speakers. Witness the emerging use of state open-records laws to harass dissenting professors. The...

read more