Legislation Restricting Non-Profits from Endorsing or Opposing Political Candidates Signed

Governor Cuomo signed legislation (S.4347/A.623) restricting non-profit corporations from participating or intervening in any political campaign on behalf of or against a candidate running for public office. The bill codifies into state law the federal restriction on non-profit corporations participating or intervening in political campaigns, also known as the Johnson Amendment. The Johnson Amendment to 501(c) (3) of the Internal Revenue Service Code provides that a 501(c) (3) organization, which is exempt from taxation, may 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 bill takes effect immediately.

Senator Liz Krueger said:

“This is a simple bill that serves an important purpose – to keep in place standards we have had in this country for over sixty years that shield not-for-profits and houses of worship from political entanglement. The administration in Washington has repeatedly said they want to repeal these protections, and open the door for big-money donors to launder campaign contributions through churches, mosques, and synagogues. This would politicize non-profits, undermining their focus on their primary missions, and damaging public trust in the non-profit sector. I thank Governor Cuomo for signing this bill into law today, and making clear that in New York State we know this long-held standard is not broken, and we don’t want Washington to try to ‘fix’ it.”