Overview

• The IRS has submitted a court filing formalizing non-enforcement of the Johnson Amendment for the two Texas congregations, allowing pulpit endorsements without jeopardizing their 501(c)(3) status.
• President Trump and several evangelical leaders have praised the move as an expansion of free-speech rights in houses of worship, and some pastors have said they may endorse candidates in future elections.
• Tax experts caution that churches’ exemption from Form 990 reporting could facilitate opaque campaign finance and encourage the establishment of fraudulent religious organizations to channel political donations.
• Half a dozen religious leaders interviewed by ABC News said they do not expect a significant rise in church endorsements, citing fears of congregational backlash and heightened internal divisions.
• Critics including Rev. Thomas Bowen and The Atlantic argue that permitting candidate endorsements risks deepening partisan splits in congregations and blurring the line between spiritual guidance and electoral politics.