Overview

• In a July 7 joint motion, the IRS said houses of worship may endorse political candidates without risking their 501(c)(3) status under a narrow exception to the Johnson Amendment.
• Court approval is required to finalize the change and it would apply solely to First Baptist Church Waskom and Sand Springs Church unless Congress fully repeals the 1954 ban.
• The policy shift stems from a September 2024 lawsuit by National Religious Broadcasters, two Texas churches and Intercessors for America challenging the amendment’s constitutionality.
• Critics including civil liberties and secular nonprofit groups warn the carve-out favors religious organizations over secular ones and raises First Amendment and equity concerns.
• Key terms such as “church,” “religious services” and “customary channels of communication” remain undefined, leaving broader implementation and enforcement uncertain.