Thank you for calling this to our attention. Be it noted that inroads have already been made that weaken the Johnson Amendment. One of these has been the establishment of the 501(c)(4) category, which have been used extensively by Republican Political Action Committees, in violation of official IRS guidelines, to shield political donors names from public disclosure and claim that contributions are deductible.
This should be strictly prohibited under the Johnson amendment. But heavy lobbying and political pressure has resulted in overly generous IRS rules that allow certain types of political activity under 501(c)(4). The IRS has used a rule interpretation that allows political activity so long as it does not exceed 50% of the "Social Welfare Agency's" expenditures. Virtually 100% of PACs, liberal and conservative, operating under 501(c)(4) were found to have violated this rule, once their returns were filed and their actual expenditures known.
these PACs were found to have misrepresented their projected expenditures in their requests for 501(c)(4) status made well in advance of filing. Because of this misrepresentation, the IRS granted these agencies 501(c)(4) status in advance of filing. Consequently, the PACs misrepresented themselves to political donors as legitimate 501(c)(4) Social Welfare Agencies; thus telling their donors that they would receive a tax deduction and protection from having their names revealed. When the IRS attempted to crack down on these bogus Social Welfare Agencies, discovered upon examination of actual 501(c)(4) returns, they (the IRS) were subjected to verbal abuse, intimidation, and political pressure from House Republicans.