Allows charitable organizations to make political campaign statements if made in the ordinary course of their tax-exempt activities.

The Free Speech Fairness Act amends the Internal Revenue Code to permit charitable organizations to make statements relating to political campaigns. This allowance applies if the statements are made in the ordinary course of carrying out the organization's tax-exempt purpose and result in de minimis incremental expenses. The amendment applies to taxable years ending after the date of enactment.

Allows charitable organizations to make political campaign statements if made in the ordinary course of their tax-exempt activities.

The Free Speech Fairness Act amends the Internal Revenue Code to permit charitable organizations to make statements relating to political campaigns. This allowance applies if the statements are made in the ordinary course of carrying out the organization's tax-exempt purpose and result in de minimis incremental expenses. The amendment applies to taxable years ending after the date of enactment.