IRS says churches may endorse political candidates despite a decades-old federal statute barring them from doing that

The IRS's new guidance allows churches and houses of worship to endorse political candidates without risking loss of tax-exempt status, contradicting the longstanding Johnson Amendment from 1954. The Johnson Amendment prohibits 501(c)(3) charities from participating in political campaigns. The IRS has enforced this regulation for over 70 years, with past audits revealing compliance issues. Despite the lack of transparency in audit disclosures, a 2000s enforcement initiative highlighted churches among those investigated for possible violations. The implications of this shift in IRS guidance impact the political and charitable landscape significantly.

The IRS has stated that churches and other houses of worship can endorse political candidates without risking their tax-exempt status, contravening the Johnson Amendment.

The Johnson Amendment prevents tax-exempt charities from engaging in political campaigning for candidates, a regulation upheld by the IRS for over 70 years until recent shifts.

Read at The Conversation