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<PRE>[DOCID: f:h2357ih.txt]






107th CONGRESS
  1st Session
                                H. R. 2357

To amend the Internal Revenue Code of 1986 to permit churches and other 
          houses of worship to engage in political campaigns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 28, 2001

Mr. Jones of North Carolina (for himself and Mr. Hostettler) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit churches and other 
          houses of worship to engage in political campaigns.

    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) Effective Date.--The amendments made by this section shall 
apply to expenditures made after the date of the enactment of this Act.
                                 &lt;all&gt;

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