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The Internal Revenue Service (IRS) announced that churches can endorse political candidates without losing their tax-exempt status. This marks a change to the Johnson Amendment, a policy in place for over seventy years, which previously prohibited tax-exempt organizations from engaging in political activities. The IRS revealed this change in a court filing on Monday (July 7) as part of a lawsuit settlement with the National Religious Broadcasters group and two Texas churches. These plaintiffs argued that the Johnson Amendment violated their First Amendment rights to freedom of speech and religion.
The IRS clarified that endorsements made by houses of worship to their congregants will be considered private matters, akin to "a family discussion concerning candidates," rather than political campaigning. This change is expected to increase political endorsements within churches, although it primarily formalizes what many saw as the agency's unspoken policy. The court filing emphasized that communications from a house of worship to its congregation during religious services do not violate the Johnson Amendment when properly interpreted.
While this decision is significant, a judge has yet to rule on the filing, and it remains to be seen how this change will impact political activity in religious institutions across the United States.