Since that time, the Internal Revenue Service (IRS) has taken a decidedly hands-off approach to enforcing the Johnson Amendment. This nearly 70-year-old provision of the U.S. tax code prohibits certain non-profit organizations—including churches—from engaging in political candidate endorsements. The IRS has apparently teamed up with the National Religious Broadcasters christian nationalist group. Collectively, they filed a joint motion with the U.S. District Court for the Eastern District of Texas to provide clarity on how the amendment should be applied.
The Johnson Amendment prevents all non-profit organizations, churches included, from endorsing political candidates. If a church does endorse a specific political candidate, it can lose its tax-exempt status. For years, houses of worship and other religious organizations have fought this outdated rule. Perhaps more important is that they have something to say about the nature of electoral politics today.
In its recent filing, the IRS asserted that communications from houses of worship to their congregations about religious matters do not violate the Johnson Amendment. The agency emphasized that when religious leaders discuss electoral issues through customary communication channels, they are not necessarily participating in a political campaign.
“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.” – IRS
The IRS clarified a very significant detail. When a house of worship pursues these discussions about electoral politics as these issues play out in a faith context, this is not considered direct participation or intervention within a political campaign.
“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.” – IRS
This latest development is significant, and it represents a further step away from the historically rigorous understanding and enforcement of the Johnson Amendment. The IRS has expressed support for free discussion of political questions among members of religious congregations. This method fosters freedom of speech as well as freedom from tax-exempt churches.
As this case progresses in court, many non-profit organizations and religious leaders will be watching closely to see how these clarifications may influence their ability to engage in political discourse without jeopardizing their tax-exempt status. This result will importantly inform the way that the Johnson Amendment is interpreted going forward. It could have significant consequences for non-profits across the country.