The IRS has agreed that tax exemptions cannot be taken from churches who endorse political candidates. The statement rejects a 1954 amendment introduced by former president Lyndon B. Johnson.
The agreement became public through a joint motion released on July 7 and was filed by the Eastern U.S. District Court in Texas. The court filing regards a 2024 lawsuit involving National Religious Broadcasters, Intercessors for America, Sand Springs Church and First Baptist Church Waskom, who sued the IRS and its commissioner over Section 501(c)(3) of the Internal Revenue Code. The section is often called the “Johnson Amendment” after the former president.
The section states that certain organizations such as churches receiving a tax exemption and non-profit status “may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.”
Agreed by both parties in the lawsuit, the joint motion compares churches endorsing candidates to “a family discussion concerning candidates,” and the filing agrees 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 run afoul of the Johnson Amendment as properly interpreted.”
Religious liberty experts across the nation applauded the statement, including Kelly Shackelford, president and CEO of First Liberty Institute, who reacted in a statement to The Christian Post.
“First Amendment rights don’t end when a pastor, church member or even a political candidate steps on the platform of a church,” Shackelford said. “The IRS weaponized the Johnson Amendment to silence churches and pastors for decades. This is great news for religious organizations, churches, and religious liberty.”
Tony Perkins, president of the Family Research Council, also celebrated the decision on X.
“After years of education, agitation, and the efforts of many, churches will now be unshackled from the Johnson Amendment—free to speak Biblically on cultural issues and candidates without fear of the IRS,” Perkins said. “I am grateful and thank all who have worked tirelessly to achieve this outcome.”
President Donald Trump previously signed an executive order in 2017 that restricted the amendment’s implementation on religious organizations, houses of worship or any other individual.
However, the IRS has now agreed to refrain from such penalizations for the first time.
