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IRS Carves Out Exemption Letting Churches Endorse Candidates

The IRS’s court filing requests a permanent bar on enforcing the Johnson Amendment against churches that endorse candidates to their congregations.

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
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Overview

  • The IRS filed a joint motion with two Texas churches and the National Religious Broadcasters asking a federal court to exempt houses of worship from the 1954 ban on candidate endorsements.
  • In its legal filing the agency contends that pulpit endorsements qualify as private religious communications—akin to family discussions—and not prohibited campaign intervention.
  • The carve-out applies only to religious organizations and does not extend the exemption to secular nonprofits as the plaintiffs initially sought.
  • A judge in the Eastern District of Texas has yet to rule on the proposed consent judgment, leaving the formal exemption’s fate undecided.
  • Campaign finance advocates warn the ruling could fuel increased church politicking and open a pathway for undisclosed donations through tax-exempt congregations.