Bright Lines Project

The Bright Lines Project (BLP) began in 2009 is conceived as a way to deal with the fact that the Internal Revenue Service (IRS) rules for political activity for non-profits are confusing and keep organizations from participating in civic engagement. The current rules require the IRS to look at all the relevant “facts and circumstances” when determining whether a nonprofit organization has engaged in restricted political activity. The Bright Lines Project is a regulatory framework that creates a clear definition of allowable political activity with a set of safe harbors and clear bright lines for what is and isn’t political. 

An additional component of our work to better define political activity is our engagement in protecting the nonpartisan nature of charities. Among the promises made by Donald Trump during the recent campaign was repeal of the “Johnson Amendment,” the tax law provision that prohibits 501(c)(3) charities, including churches, schools, hospitals and foundations, from supporting or opposing candidates for office.

Up to now, (c)(3)s have been above the political fray, committed to alleviating poverty, ministering to the spirit, curing disease, and addressing other basic human and social needs. If the Johnson Amendment were to be repealed it would jeopardizes the public’s confidence that their charitable contributions would be used for these universally valued purposes rather than mere partisan politics.

More resources on the Bright Lines Project

• Press statement: Public Citizen Joins Religious Organizations and Civic Groups in Praising Congressional Leaders for Trying to Keep Politics Out of the Pulpit, October 10, 2017
• Press statement: IRS’ Targeting of Liberal Groups Shows Further Need to Enact Bright Line Rules on Political Activity, October 5, 2017
• Press statement: Public Citizen Experts Available to Comment on Congressional Battles Starting Next Week, August 31, 2017
• Press statement: Shameful: Republican House Appropriators Vote to Keep Secret Political Money Hidden, July 13, 2017
• Press statement: Trump Administration’s Bait-and-Switch on Religion, May 4, 2017
• Press statement: National Poll Finds That Americans Support Keeping Johnson Amendment to Protect Nonprofit Nonpartisanship, March 30, 2017 
• Press statement: Religious, Secular Groups to Trump: Preserve Church and Charity Nonpartisanship, March 8, 2017  
• Press statement: Proposals to Alter Johnson Amendment Could Turn Churches Into Super PACs, February 16, 2017 
• Press statement: Trump’s Reckless Threat to End Johnson Amendment Will Corrupt the Pulpit, Open Church Groups to Political Manipulation, February 2, 2017 
• Press statement: Congress Must Drain the Swamp, Not Clog the Drain, November 29, 2016 
• Press statement: Horse Dead, Beatings Continue; House Judiciary Committee Should Let IRS Commissioner Issue Guidance on Political Activity for Nonprofits, May 24, 2016 
• Press statement: Bad Rules on Political Activity Lead to a Bad IRS Decision on Crossroads GPS, February 9, 2016 
• Press statement: IRS and Treasury Should Stick to the Regulatory Schedule, November 20, 2015 
• Press statement: As IRS Commissioner Koskinen Appears Before Lawmakers, Nonprofits Lament Another Distraction From Real Solutions, October 27, 2015 
• Press statement: As Partisan Hearings on IRS Scandal Continue, Justice Department Ends Investigation, October 23, 2015 
• Press statement: After Years of Studying the Alleged IRS “Targeting” of Nonprofits, It Is Time for the Senate to Address Solutions, August 5, 2015 
• Press statement: IRS Should Promulgate Clear, Bright-Line Definition of ‘Political Activity’ for Nonprofits, July 29, 2015 
• Press statement: Attempt to Block IRS Rulemaking on Nonprofit Political Activity Would Exacerbate Problem of Money in Politics, July 21, 2015  
• Press statement: Evangelical and Progressive Groups Agree: A Strong Charitable and Religious Sector Requires Clearer IRS Guidance, January 29, 2015 
• Press statement: Evangelical and Progressive Groups to Provide Perspectives on Clearer IRS Rules for Nonprofits, January 26, 2015  
• Press statement: On IRS, Omnibus Provisions Miss the Mark, December 10, 2014  
• Press statement: Bright Lines Project Submits Draft Regulations to the IRS, November 17, 2014 
• Press statement: We Need Fewer Pointless Hearings, More Solutions, July 30, 2014  
• Press statement: In Kerfuffle Over IRS Emails, Congress Ignores Solutions on the Horizon, June 20, 2014  
• Press statement: IRS Rule Revision Good News for Nonprofits; Agency Should Be Applauded for Listening to Stakeholders, May 22, 2014  
• Press statement: House Should Stop Partisan Bickering Over Lerner and Focus on Bright Line Rules Instead, May 7, 2014  
• Press statement: IRS Plan to Revise Proposed Rules for Nonprofits Is Welcome News, April 15, 2014