The IRS has announced that churches can now endorse political candidates without risking their tax-exempt status. This clarification came in a court filing on Monday, following a lawsuit from two Texas churches and a group of Christian broadcasters. They had challenged the rules that restrict political endorsements by houses of worship.
The IRS stated that the Johnson Amendment, which has been part of U.S. tax law since 1954, does not prevent churches from discussing political candidates with their congregations. The agency compared these endorsements to family discussions about candidates. They emphasized that churches can communicate about political issues during religious services without violating the Johnson Amendment.
For years, the IRS has not enforced the Johnson Amendment against churches that speak about electoral politics during worship. In fact, there was only one investigation related to the “Pulpit Freedom Sunday” initiative, where pastors across the country openly endorsed candidates. That investigation did not result in any penalties.
Many conservative Christians are likely to welcome this announcement, as they have long felt that the restrictions on political endorsements limit their free speech. Former President Donald Trump has been a vocal critic of the Johnson Amendment, expressing a desire to eliminate it during his presidency. He argued that it prevents religious leaders from speaking freely about political matters.
While the IRS has made this statement, it is important to note that for the Johnson Amendment to be fully repealed, Congress would need to take action. Supporters of the amendment argue that it plays a crucial role in maintaining campaign finance laws. They worry that if it were removed, political donations could be funneled through tax-exempt organizations, allowing for undisclosed and tax-deductible contributions.
This development marks a significant shift in how political engagement by churches is viewed under U.S. tax law, potentially changing the landscape for religious organizations and their involvement in politics.