The Internal Revenue Service has clarified its stance on churches endorsing political candidates, stating in a court filing Monday that houses of worship may now support political candidates from the pulpit without risking their tax-exempt status.
The clarification came as part of a legal filing in response to a lawsuit brought by two Texas churches and the National Religious Broadcasters, according to The New York Times. The plaintiffs had sought a broader exemption to the longstanding ban on political endorsements by tax-exempt organizations, but the IRS’s statement effectively granted that freedom specifically to religious institutions.
The IRS said that the Johnson Amendment — a provision in the U.S. tax code since 1954 that prohibits 501(c)(3) organizations from endorsing or opposing political candidates — does not bar churches from expressing political views during religious services.
“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,” the agency wrote.
The filing compared such endorsements to “a family discussion concerning candidates,” and noted that the agency has historically refrained from enforcing the law against churches for political speech delivered during worship.
The agency’s non-enforcement has been tested in recent years through initiatives like “Pulpit Freedom Sunday,” during which pastors across the country intentionally endorsed candidates from the pulpit. According to The Washington Post, the IRS launched only one investigation related to those events and did not issue penalties.
The IRS’s position is welcomed by conservative Christian groups, many of whom have long argued that the Johnson Amendment restricts religious freedom and free speech.
