In a significant policy shift, the Internal Revenue Service (IRS) announced that churches can now endorse political candidates without risking their tax-exempt status. This decision marks a departure from the longstanding Johnson Amendment, which since 1954 has prohibited churches and other nonprofits from participating in political campaigns.
The announcement came on Monday (July 7) in a court document, following a lawsuit by the National Religious Broadcasters and several churches. They argued that the Johnson Amendment infringed on their First Amendment rights to free speech and religious exercise. Although the IRS has rarely enforced the amendment, the change aligns with efforts made during President Trump's first term to relax restrictions on religious institutions' political involvement.
The IRS clarified that when a house of worship communicates with its congregation on political matters through its usual religious services, it is akin to a "family discussion" and does not constitute political campaign intervention. This interpretation allows religious leaders to discuss electoral politics from a faith-based perspective without violating the Johnson Amendment.