HB392 • 2025

AN ACT TO AMEND TITLE 6 OF THE DELAWARE CODE RELATING TO NONPROFIT ORGANIZATIONS AND THE PROHIBITION OF PARTISAN POLITICAL ACTIVITIES.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Ross Levin
Last action: 2026-05-14
Official status: Out of Committee 5/14/26
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific penalties or enforcement details, leaving some aspects of the bill's implementation uncertain.

Delaware Nonprofit Nonpartisanship Protection Act

This act reinforces the Johnson Amendment by prohibiting Delaware's tax-exempt nonprofit organizations from supporting or opposing political candidates and parties.

What This Bill Does

Reinforces protections established by the Johnson Amendment for nonprofits with tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.
Prohibits these nonprofits from endorsing, opposing, or contributing to any political candidate, party, or campaign at federal, state, or local levels.
Prevents nonprofits from using charitable funds, grants, donations, staff time, facilities, or communications in support of or opposition to candidates for public office.

Who It Names or Affects

Nonprofit organizations with tax-exempt status under Section 501(c)(3) that operate within Delaware.

Terms To Know

Section 501(c)(3): A part of U.S. law that gives certain nonprofits, like charities and religious groups, tax-exempt status if they do not engage in political activities.
Johnson Amendment: A federal rule that stops nonprofits with tax-exempt status from supporting or opposing political candidates.

Limits and Unknowns

The bill does not specify the exact penalties for violating the nonpartisanship requirement.
It is unclear how strictly this law will be enforced by state agencies.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 1

1 • Ross Levin

PWB 5/12/26

Plain English: This amendment changes how nonprofits are punished for breaking rules about not getting involved in partisan politics, makes sure the Auditor of Accounts checks if nonprofits follow these rules, and says that breaking these rules is a serious offense.

Nonprofits found violating the nonpartisan rule will lose state grants or contracts for five years and must return any misused funds to their original source.
The Auditor of Accounts must check if nonprofit grant recipients are following the nonpartisan rules, and report violations to the Department of Justice.
The Secretary of State is responsible for making sure nonprofits follow these rules and can investigate alleged violations.

The amendment refers to specific sections (§ 2513 and subchapter II of Chapter 25) that are not explained in the provided text, so their exact meaning is unclear without additional context.

Bill History

2026-05-14 Delaware General Assembly
Reported Out of Committee (Economic Development/Banking/Insurance & Commerce) in House with 1 Favorable, 7 On Its Merits
2026-05-12 Delaware General Assembly
Amendment HA 1 to HB 392 - Introduced and Placed With Bill
2026-04-30 Delaware General Assembly
Introduced and Assigned to Economic Development/Banking/Insurance & Commerce Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 6 OF THE DELAWARE CODE RELATING TO NONPROFIT ORGANIZATIONS AND THE PROHIBITION OF PARTISAN POLITICAL ACTIVITIES.
The Delaware Nonprofit Nonpartisanship Protection Act is designed to uphold and safeguard the long-standing principle of nonpartisanship for tax-exempt nonprofit organizations operating within the State. The bill reinforces the protections established by the Johnson Amendment, which prohibits 501(c)(3) nonprofits from engaging in partisan political activities, including endorsing or opposing candidates for public office.

Current Bill Text

Read the full stored bill text

Legislation Document

SPONSOR:

Rep. Ross Levin & Sen. Cruce

Reps. Gorman, Morrison; Sens. Hoffner, Huxtable

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 392

AN ACT TO AMEND TITLE 6 OF THE DELAWARE CODE RELATING TO NONPROFIT ORGANIZATIONS AND THE PROHIBITION OF PARTISAN POLITICAL ACTIVITIES.

WHEREAS, nonprofit organizations play a vital role in strengthening Delaware’s communities by providing essential services, advocating for public interests, and fostering civic engagement; and

WHEREAS, the Johnson Amendment, codified in Section 501(c)(3) of the Internal Revenue Code, has ensured that charitable organizations, religious institutions, and foundations remain nonpartisan and free from political influence in exchange for tax-exempt status; and

WHEREAS, preserving the nonpartisan nature of nonprofit organizations is critical to maintaining public trust, ensuring that charitable resources are not diverted for political purposes, and preventing undue influence from partisan interests; and

WHEREAS, the federal government has considered proposals to weaken or repeal the Johnson Amendment, potentially allowing tax-exempt nonprofits to engage in partisan political activities, which could undermine their integrity and mission.

NOW, THEREFORE:

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Title 6 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

Chapter 50F. Delaware Nonprofit Nonpartisanship Protection Act

§ 5001F

. Short title.

This chapter is known as and may be cited as the “Delaware Nonprofit Nonpartisanship Protection Act.”

§ 5002F.

Nonprofit nonpartisanship requirement.

(a) A nonprofit organization that receives tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and operates within the State may not do any of the following:

(1) Endorse, oppose, or contribute to any political candidate, party, or campaign for elected office at the federal, state, or local level.

(2) Use charitable funds, grants, or donations for a partisan political purpose, including campaign advertisements, lobbying for or against candidates, or direct contributions to political committees.

(3) Permit organizational resources, including staff time, facilities, or communications, to be used in support of or opposition to any candidate for public office.

(b) Any nonprofit organization found in violation of this section is subject to all of the following:

(1) Revocation of eligibility for state grants or contracts for a period of up to 5 years.

(2) A civil penalty as determined by the Department of Justice.

(3) Mandatory corrective action, including financial restitution of misused funds.

§ 5003F. Enforcement and oversight.

(a) The Department of Justice, in coordination with the Secretary of State, must oversee compliance with this chapter and investigate alleged violations.

(b) The Auditor of Accounts must conduct periodic reviews of nonprofit grant recipients to ensure compliance with nonpartisanship requirements.

Section 2.

If any provision of this Act or its application is held invalid, such invalidity shall not affect other provisions or applications of this Act that can be given effect without the invalid provision or application.

SYNOPSIS

The Delaware Nonprofit Nonpartisanship Protection Act is designed to uphold and safeguard the long-standing principle of nonpartisanship for tax-exempt nonprofit organizations operating within the State. The bill reinforces the protections established by the Johnson Amendment, which prohibits 501(c)(3) nonprofits from engaging in partisan political activities, including endorsing or opposing candidates for public office.