NAO Opposes the Repeal of the Johnson Amendment

The Johnson Amendment is a federal tax law provision proposed by then Senator Lyndon B. Johnson and passed in 1954. It makes tax-exempt entities like churches and charitable organizations under the 501(c)3 status unable to directly or indirectly participate in any political campaign on behalf of, or in opposition to, any candidate. Specifically, ministers are restricted from endorsing or opposing candidates from the pulpit and charities are unable to fundraise for and endorse or oppose candidates for political office. If they do, they risk losing their tax-exempt status. Read more

Property Tax on Nonprofits under Consideration in the Oregon Legislature

The Oregon State Department of Revenue, League of Oregon Cities and individual county tax assessors have launched several initiatives over the past two years to change the legislative intent of specific statutes relating to nonprofit property taxes. In work groups of the legislature last year, piecemeal legislation over decades has been noted as a rationale for an effort to research and refine existing statues on nonprofit property tax exemptions. Read more

Will the Charitable Deduction be Expanded or Capped?

Whenever budgets get tight, policymakers often look for opportunities to trim expenses and close loop holes before looking at new revenue opportunities. One favorite tactic is turning to the charitable deduction as a possible source of revenue. NAO is a strong believer in the phrase coined by our own Senator Ron Wyden that "the charitable deduction is a lifeline, not a loop hole." Countless studies and articles agree that capping or curtailing the charitable deduction has adverse effects on giving and hurts communities. Read more