The IRS has revised its stance on political endorsements by churches, allowing them to endorse candidates to their congregations without fear of violating the longstanding ban on such activities. This change interprets endorsements as private discussions rather than political campaigning. The Johnson Amendment, enacted by President Lyndon B. Johnson in 1954, has been historically applied to prevent tax-exempt nonprofits from engaging in political activity. However, enforcement has waned, especially for churches asserting their First Amendment rights, and this shift particularly impacts the endorsement practices of conservative evangelical churches.
The I.R.S. said on Monday that churches and other houses of worship can endorse political candidates to their congregations, carving out an exemption in a decades-old ban on political activity by tax-exempt nonprofits.
The agency said that if a house of worship endorsed a candidate to its congregants, the I.R.S. would view that not as campaigning but as a private matter, like "a family discussion concerning candidates."
The ban on campaigning by nonprofits is named after former President Lyndon B. Johnson, who introduced it as a senator in 1954.
Even though the Johnson Amendment has been on the books for many decades, the IRS has become increasingly reluctant to enforce it against churches who claim it abrogates their First Amendment religious liberty.
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