Free Speech Fairness Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1205 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1205

    To amend the Internal Revenue Code of 1986 to allow charitable 
  organizations to make statements relating to political campaigns if 
such statements are made in the ordinary course of carrying out its tax 
                            exempt purpose.


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                   IN THE SENATE OF THE UNITED STATES

                             March 31, 2025

Mr. Lankford (for himself and Mr. Cruz) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to allow charitable 
  organizations to make statements relating to political campaigns if 
such statements are made in the ordinary course of carrying out its tax 
                            exempt purpose.

    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 ``Free Speech Fairness Act''.

SEC. 2. ALLOWING 501(C)(3) ORGANIZATION TO MAKE STATEMENTS RELATING TO 
              POLITICAL CAMPAIGN IN ORDINARY COURSE OF CARRYING OUT ITS 
              TAX EXEMPT PURPOSE.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(s) Special Rule Relating to Political Campaign Statements of 
Organization Described in Subsection (c)(3).--
            ``(1) In general.--For purposes of subsection (c)(3) and 
        sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization 
        shall not fail to be treated as organized and operated 
        exclusively for a purpose described in subsection (c)(3), 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 statement which--
                    ``(A) is made in the ordinary course of the 
                organization's regular and customary activities in 
                carrying out its exempt purpose, and
                    ``(B) results in the organization incurring not 
                more than de minimis incremental expenses.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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