Churches can now endorse political candidates, new filing states
(TNS) — Sunday church service may be getting a little more political.
On July 7, the IRS stated in a new court filing that churches can endorse political figures without risking its tax-exempt status.
For over 70 years, the U.S. tax code Section 501(c)(3), which is sometimes called the Johnson Amendment, has set the standard for regulations for nonprofits and churches, making it clear that organizations like these are unable to donate or endorse political candidates.
“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 filing reads.
“When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither ‘participate[s]’ nor ‘intervene[s]’ in a ‘political campaign,’ within the ordinary meaning of those words,” the filing said.
The filing was a collaborative effort among the Internal Revenue Service (IRS), the National Religious Broadcasters, and two churches in Texas, namely Sand Springs Church in Athens and First Baptist Church of Waskom.
In 2024, those same churches, along with the NRB, sued the IRS, claiming that the Johnson Amendment violated their First Amendment rights, among other constitutional rights.