The Internal Revenue Service (IRS) has communicated in a recent federal court submission that houses of worship can endorse political candidates to their congregations without jeopardizing their tax-exempt status.
This announcement represents a significant shift from a long-standing interpretation of the U.S. tax code. The Johnson Amendment, which has been in place for over 70 years, prohibits certain non-profit organizations—including churches—from endorsing political candidates under the threat of losing their tax-exempt status.
Former President Donald Trump has been an advocate for the repeal of the Johnson Amendment.
The IRS’s statement highlights that “communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not violate the Johnson Amendment as it has been interpreted.” This statement was made during a joint filing on Monday with the National Religious Broadcasters in the U.S. District Court for the Eastern District of Texas.
The filing specified that when a house of worship communicates with its congregation, discussing electoral matters amidst religious services, such actions do not constitute ‘participating’ or ‘intervening’ in a political campaign, according to the ordinary meaning of these terms.
This joint filing is part of an effort by the IRS, the National Religious Broadcasters, and two Texas churches—the Sand Springs Church in Athens and the First Baptist Church Waksom—to resolve a lawsuit through a consent judgment.
Last year, these churches and the NRB filed suit against the IRS, arguing that the Johnson Amendment infringes upon their First Amendment rights, including the freedoms of speech and religion, among other constitutional concerns.
A judicial decision on the consent judgment motion has yet to be made, which would permanently prevent the IRS from enforcing the Johnson Amendment in relation to the churches involved.
The New York Times was the first to report on this developing situation.
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