The IRS is allowing churches and other houses of worship to endorse political candidates without forfeiting their tax exempt statuses, granting them an exemption to laws barring nonprofits from political activity.
In a court filing Monday, the IRS likened a church endorsing a political candidate through its usual channels of communication with its congregation to a family discussing politics, arguing that such endorsements are significantly different than other, more public forms of activism. That interpretation of the Johnson Amendment, a 1954 law banning nonprofits from engaging in political behavior, is consistent with informal IRS policy, the tax collecting agency said.
“Thus, 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 agency stated.
The IRS statement is part of an attempt to settle a lawsuit brought by two Texas churches and a Christian broadcasting association. Plaintiffs argued the Johnson Amendment violates its First Amendment rights to free speech and free exercise, as well as their Fifth Amendment right to due process and equal protection under the law.
The plaintiffs and IRS jointly signed the latest court filing which asks a federal judge to prevent the federal government from enforcing the Johnson Amendment against the relevant parties. Plaintiffs had attempted to get a federal court to completely nullify the rule for all nonprofits, not just churches.
The Johnson Amendment is named after former President Lyndon B. Johnson, who introduced it as a Senator in 1954. It applies to nonprofit organizations designated as 501 (c)(3) entities, meaning they have a specific mission and do not have to pay income tax. Many political groups are comprised of two wings, a 501 (c)(3) nonprofit vehicle and a 501 (c) (4) political activist organization.
President Donald Trump previously called for getting rid of the Johnson Amendment during his first term.
Church leaders in the U.S. have long endorsed political candidates of both parties and encouraged congregants to support them. The IRS’s new policy legalizes this behavior but will likely spur new debates about the limits of its application, particularly when it comes to online communications. It could also inspire Democrats and Republicans alike to get more politically involved at churches, especially with efforts to register and mobilize less politically active voters.
American adults with higher levels of religiosity are more likely to support Republican candidates, with the exception of black Americans, according to Pew Research data published earlier this year. Evangelical Protestants and Mormons are the religious groups that skew most heavily Republican, while Jews and historically black Protestants are the most Democratic.