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IRS and Plaintiffs Seek to Shield Churches’ Candidate Endorsements From Johnson Amendment

A federal judge will decide whether to permanently allow churches to endorse candidates without risking their tax-exempt status

FILE - A sign outside the Internal Revenue Service building is photographed May 4, 2021, in Washington. (AP Photo/Patrick Semansky, File)
A sign is seen at the U.S. Internal Revenue Service (IRS) building after it was reported the IRS will lay off about 6,700 employees, a restructuring that could strain the tax-collecting agency's resources during the critical tax-filing season, in Washington, D.C., February 20, 2025. REUTERS/Kent Nishimura/File Photo
U.S. President Donald Trump reacts, as he hosts a lunch for African leaders of Gabon, Guinea-Bissau, Liberia, Mauritania, and Senegal in the State Dining Room at the White House in Washington, D.C., U.S., July 9, 2025. REUTERS/Kevin Lamarque

Overview

  • In a July 7 joint court filing, the IRS, two Texas churches and the National Religious Broadcasters Association asked a judge to block enforcement of the Johnson Amendment against the suit’s participants
  • The filing argues that pulpit endorsements are akin to private family discussions and do not constitute prohibited campaign intervention under the 1954 rule
  • If the judge approves the consent judgment, the IRS under any administration would be barred from penalizing these churches for candidate endorsements
  • Some faith leaders and legal scholars have praised the move as a needed protection for religious speech and free exercise
  • Nonprofit law experts and groups like the National Council of Nonprofits warn the carve-out could erode campaign finance controls and blur church-state boundaries