S. 2886 (107th): Houses of Worship Political Speech Protection Act

107th Congress, 2001–2002. Text as of Aug 01, 2002 (Introduced).

Status & Summary | PDF | Source: GPO

S 2886 IS

107th CONGRESS

2d Session

S. 2886

To amend the Internal Revenue Code of 1986 to ensure the religious free exercise and free speech rights of churches and other houses of worship to engage in an insubstantial amount of political activities.

IN THE SENATE OF THE UNITED STATES

August 1, 2002

Mr. SMITH of New Hampshire (for himself, Mr. HELMS, and Mr. HUTCHINSON) introduced the following bill; which was read twice and referred to the Committee on Finance


A BILL

To amend the Internal Revenue Code of 1986 to ensure the religious free exercise and free speech rights of churches and other houses of worship to engage in an insubstantial amount of political activities.

    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 Political Speech Protection Act’.

SEC. 2. HOUSES OF WORSHIP PERMITTED TO ENGAGE IN POLITICAL CAMPAIGNS, ETC.

    (a) IN GENERAL- Paragraph (3) of section 501(c) of the Internal Revenue Code of 1986 is amended--

      (1) by striking ‘and which does not’ and inserting ‘except in the case of an organization described in section 508(c)(1)(A) (relating to churches), which does not’, and

      (2) by inserting before the period ‘and, in the case of an organization described in section 508(c)(1)(A), no substantial part of the activities of which is participating in, or intervening in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office’.

    (b) NO DISBURSEMENTS FOR ELECTIONEERING COMMUNICATIONS- The amendments made by this section may not be construed to permit any disbursements for electioneering communications which are impermissible under the Federal Election Campaign Act of 1971 (2 U.S.C. 431 et seq.).

    (c) EFFECTIVE DATE- The amendments made by this section shall apply to expenditures made after the date of the enactment of this Act.