The Loveloud Foundation

According to my Facebook feed, Saturday was the Loveloud Festival in Salt Lake. Now in its second year, Loveloud is meant to provide love and acceptance for LGBTQ+ kids. If you’ve followed my #MutualNight posts, you can probably guess that, even if I lived in Utah, I wouldn’t have gone. I’m 100% behind the festival’s message and its goals, but I’m not a big fan of its music.

I am, however, a big fan of charitable organizations. And guess what? The sponsoring organization of the festival is the Loveloud Foundation, a tax-exempt public charity.[fn1]

Now I don’t know a lot of details about the Loveloud Foundation; it received its tax exemption last year, and hasn’t filed a Form 990 yet. (Next year it will file the form, which is a public document.) But there are a couple broad things that we know about it just by virtue of its being tax-exempt. So let’s have a Q&A explainer! [Read more…]

Mormons and the Tax Bill

Five and a half weeks ago, I posted about a couple ways that the House tax bill would impact Mormons and the Mormon church. Since that time, the House passed its tax bill and the Senate passed its bill. The bills differed, so they went to a conference committee, where (GOP) Senators and Representatives tried to come up with a compromise that both houses of Congress could agree on.

And this afternoon, they released their bill; the GOP wants to pass it before Christmas.

Now, I haven’t had time to go through all 503 pages[fn1] of the bill; still, given that I did a preview of changes that would affect the church and Mormons, I thought I’d revisit them in light of the new tax bill.  [Read more…]

Quick Update on Politicking at Church

On Monday, I wrote about a couple ways that the House tax bill might impact Mormons. Well, today Kevin Brady, the chair of the Ways and Means Committee, introduced an amendment to that bill. One of those ways was by carving out a small exception to the so-called Johnson Amendment for churches.[fn1] There was a lot of discussion swirling around over whether eliminating it only for churches would violate the Establishment Clause of the Constitution.

Well, apparently Brady didn’t want to take that risk. His amendment expands the exemption to all tax-exempt organizations. [Read more…]

Mormons and H.R. 1

On Thursday, the House released H.R. 1, its fundamental tax reform bill. (It also released an 82-page summary of the 400+-page bill, and a 300-page JCT report on the bill.)

Now, the bill that has been presented isn’t the law that will be enacted (if any is enacted); the House is scheduled to start marking the bill up today. Still, it presents a view of the House Republicans’ vision for tax reform. I wanted to highlight three provisions that would directly impact the church and Mormons as a result of their religious practices. [Read more…]

Churches and the House Appropriation Bill

Last Thursday, the House passed an appropriation bill for fiscal year 2018. The vote was close—211 to 198—and it’s not clear that it will pass the Senate in any kind of recognizable form. Still, the bill has at least some relevance to churches.

See, sections 101-116 attempt to regulate the IRS, and section 116 would largely eviscerate the so-called Johnson Amendment. [Read more…]

The Religious Liberty EO Is a Big Nothingburger

Yesterday, Donald Trump signed his 34th Executive Order, titled “Promoting Free Speech and Religious Liberty.” And, much to everybody’s surprise (really!), it doesn’t do anything. Like, at all.

I was interested because of rumors (backed up by leaks of early drafts) that it would fulfill his promise to “get rid of and totally destroy the Johnson Amendment.” Or, at least, that he would order the IRS to quit enforcing the prohibition on churches endorsing or opposing candidates for office.[fn1] In fact, the night before, there were reports that the EO would provide that the IRS should “exercise maximum enforcement discretion to alleviate the burden of the Johnson amendment which prohibits religious leaders from speaking about politics and candidate from the pulpit[.]”

Several colleagues and friends started discussing how we would divide the blogging duties over at The Surly Subgroup when the EO was signed and released. Then it was signed. Then it was released … and it didn’t look anything like what we expected, forcing us largely to rewrite our posts. If you’re interested in an explanation of what the so-called Johnson Amendment is, David Herzig explains it here. For a detailed, excellent review of what the EO actually says and does, Ben Leff has your back here. And if you decide that, in spite of the contentlessness of the EO, you want to sue,[fn2] I talk about some impediments you’ll face here. [Read more…]

What If the Church Didn’t Remain Politically Neutral?

On Sunday, Carolyn Homer wrote a thoughtful post about why, even if Donald Trump manages to “totally destroy” the so-called Johnson Amendment, the church shouldn’t start publicly endorsing or opposing candidates for office. On almost every level, she is certainly right: anything else opens the door to real discomfort and mischief.

And yet, I want to propose that, if Trump succeeds, the church (or, rather, members of the Quorum of the Twelve) should start endorsing candidates.

Stay with me—this isn’t any kind of modest proposal, and I’m being completely serious. But my proposal requires some explanation and significant caveats. [Read more…]

On Totally Destroying the Johnson Amendment

Yesterday at the National Prayer Breakfast, Donald Trump (among other things) reiterated his campaign promise to “get rid of and totally destroy the Johnson Amendment.”

The phrase “Johnson Amendment” may well be meaningless to you. It’s kind of a stupid name for a broadly-misunderstood provision of the tax law. So, to get us all on the same page, a quick explainer: [Read more…]

Presidential Elections, Churches, and the IRS

This month, I’m guest-blogging over at PrawfsBlawg, a law professor blog. Most of what I blog there will be tax law-oriented, without any connection to religion, but occasionally there will be a religious angle. Like today, where I talk a little about the prohibition on churches’ (and other tax-exempt organizations’) endorsing or opposing candidates for office. If you’re interested, pop on over and tell me what you think.