Donald Trump speaks during a church service at Great Faith Ministries on Sept. 3 in Detroit. | AP Photo
The IRS has formally declared that pastors can endorse political candidates from the pulpit, reversing decades of interpretation of the Johnson Amendment.
The new position was made in a joint court filing intended to resolve a lawsuit brought by two Texas churches and an association of Christian broadcasters. In the filing, the IRS said political endorsements made by a church would not be considered as “participating” or “intervening” in a political campaign, but rather as “a family discussion concerning politics.”
“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 IRS stated.
The plaintiffs—First Baptist Church Waskom, Sand Springs Church, Intercessors for America, and the National Religious Broadcasters—had asked the court for a broader ruling to allow all nonprofits, not just religious ones, to endorse candidates. The court filing instead formalized a narrow exemption for churches.
The IRS noted that its position aligns with past enforcement behavior, citing a 2017 executive order by then-President Donald Trump that limited Treasury Department action against houses of worship for political speech. The agency admitted it “generally has not enforced” the Johnson Amendment against churches. (RELATED: Republican Businessman with Questionable History Enters Gubernatorial Race)
The ban on political campaign activity by 501(c)(3) organizations—including churches and charities—was introduced by Congress in 1954 through an amendment by Sen. Lyndon B. Johnson. Over time, Congress has reinforced the ban, most notably in 1987 when it clarified that the law also applies to opposing candidates. The IRS is responsible for enforcing this restriction.
Reactions to the ruling have varied. Troy Miller, president and CEO of the National Religious Broadcasters, called the policy change a step toward protecting free expression from the pulpit. “We believe that all nonprofits should have the constitutional right to freely express their point of view on candidates, elections, and issues on the ballot,” he said when the lawsuit was first filed.
But others voiced concern. Diane Yentel, president of the National Council of Nonprofits, warned the change was “not about religion or free speech, but about radically altering campaign finance laws.” She argued that the carveout “could open the floodgates for political operatives to funnel money to their preferred candidates while receiving generous tax breaks at the expense of taxpayers who may not share those views.”
President Donald Trump welcomed the decision. “I love the fact that churches could endorse a political candidate,” Trump told reporters. “If somebody of faith wants to endorse, I think it’s something that I’d like to hear. Those people were not allowed to speak up. Now they’re allowed to speak up. I think it’s terrific.” (RELATED: Supreme Court Delivers Major Blow to Porn Industry in Landmark Ruling)