H.R. 2501

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2501 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 2501

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 HOUSE OF REPRESENTATIVES

March 31, 2025

Mr. Harris of North Carolina (for himself, Mr. Guest, Mr. Weber of 
Texas, Mr. Moore of Alabama, Mr. Higgins of Louisiana, Mr. Grothman, 
Mr. Self, Mr. Baumgartner, Mr. Messmer, Mr. Walberg, Mr. Stutzman, Mr. 
Rouzer, Mr. LaMalfa, Mr. Ogles, Mr. Hamadeh of Arizona, and Mrs. Miller 
of Illinois) introduced the following bill; which was referred to the 
Committee on Ways and Means

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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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