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IRS Carves Out Political Endorsement Exception for Churches

The narrow filing applies only to two Texas churches, signaling broader freedom for houses of worship.

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A sign outside the Internal Revenue Service building in Washington, D.C., United States, on May 28, 2025. (STR/NurPhoto via Getty Images/Courtesy)

Overview

  • The IRS and two Texas church plaintiffs filed a joint motion on July 7 seeking a court order that lifts Johnson Amendment restrictions on candidate endorsements by those churches.
  • IRS lawyers argued in the motion that sermons on electoral politics viewed through a lens of religious faith do not constitute campaign intervention under the ordinary meaning of the law.
  • While the filing legally binds only the two Texas churches, it effectively sends a permissive message to all 501(c)(3) houses of worship across the country.
  • An informal survey of Utah evangelical pastors found 16 of 20 saying they will continue abstaining from pulpit endorsements despite the new IRS guidance.
  • Civil-liberties groups warn the carve-out privileges religious nonprofits over secular ones and could embolden Christian nationalists, while faith leaders brace for fresh pressure from congregants and political actors.