The Senate Tax Bill being considered simultaneously with the House Tax Bill in the Republicans’ effort to get something to President Trump by the end of the year, would not modify the Johnson Amendment to allow churches to engage in political activity, but would impose new unrelated business income taxes, deny across-the-board deductions for expenses in generating the unrelated business income, and would impose a tax on organizations involved in excess benefit transactions. Like the House Bill, the Senate Bill would double the standard deduction for individual taxpayers, which the National Council on Nonprofits estimates would cause individuals without a specific tax incentive to give $13...