On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson
Amendment into New York law. As previously described, the Johnson Amendment
denies tax-exempt status under section 501(c)(3) of the Internal
Revenue Code (the "Code") to (and imposes excise taxes
on) any organization that engages in political campaign activities.
The new legislation amended section 1116 of New
York Tax Law, which will now deny tax-exempt status for N.Y tax
purposes to any organization that engages in political campaign
activities, either on behalf or in opposition of any candidate for
public office.
Governor Cuomo stated that this new legislation is a response to
President Trump's statements and actions since taking office
about the President's intention to repeal the Johnson
Amendment, including the signing of an executive order that directs the
executive branch to limit its enforcement of the Johnson
Amendment.1 A repeal of the Johnson
