Overview

• On July 15, an IRS court filing declared it would no longer enforce the 1954 Johnson Amendment against houses of worship, allowing clergy to endorse political candidates without jeopardizing their tax-exempt status.
• President Trump hailed the move at a White House faith summit, saying pastors are no longer afraid to speak about political candidates from the pulpit.
• Tax law experts caution that churches’ automatic 501(c)(3) status and exemption from annual financial disclosures could enable unchecked campaign contributions and the rise of fraudulent congregations.
• A 2023 Public Religion Research Institute survey found a majority of religious Americans in every major subgroup oppose clergy endorsements of political candidates.
• Denominations such as the Catholic Church maintain internal bans on pulpit endorsements to uphold the separation between religious authority and electoral politics.