In a major policy shift, the Internal Revenue Service has confirmed that churches and other religious institutions can now endorse political candidates to their congregants during services. The change marks a significant revision of long-standing restrictions that prohibited tax-exempt groups from engaging in political campaigning.
The announcement came in a court filing on Monday as part of a settlement with two Texas churches and a Christian broadcasters’ association. These groups had sued the IRS in federal court, asking for broader protections that would allow all nonprofits—religious and secular—to support political candidates. While the court did not grant that wide request, the IRS agreed to exempt religious institutions from the ban.
The ban in question, known as the Johnson Amendment, dates back to 1954. It was named after then-Senator Lyndon B. Johnson and was created to prevent tax-exempt organizations from becoming tools for political campaigns. For decades, this rule has blocked churches from formally endorsing candidates without risking their nonprofit status.
Now, under the new interpretation, the IRS says that political endorsements delivered during regular religious services are not considered campaign activity. Instead, they are treated as private, internal discussions—similar to family conversations about politics.
The IRS wrote in the court filing that communications from a church to its congregation, when shared through standard channels during religious services, “do not run afoul of the Johnson Amendment as properly interpreted.” The motion was submitted jointly with the plaintiffs and asks the judge to bar any future presidential administration, including the Trump administration, from enforcing the Johnson Amendment against the plaintiffs.
Legal experts said the decision reflects what had already been an unofficial practice. The IRS has historically been cautious about penalizing churches for political speech during worship, but this is the first time the agency has stated clearly that such endorsements are legally permitted.
Lloyd Hitoshi Mayer, a professor at the University of Notre Dame who studies church and state law, said the ruling signals a green light to religious leaders. “It basically tells churches of all denominations and sects that you’re free to support candidates from the pulpit,” he said. “It also says to all candidates and parties, ‘Hey, time to recruit some churches.’”
However, nonprofit leaders and campaign finance watchdogs are sounding the alarm. The National Council of Nonprofits, which represents about 30,000 nonprofit groups, warned that the change could have unintended consequences. President Diane Yentel criticized the IRS’s move, arguing it could transform houses of worship into tax-sheltered political machines.
“This isn’t about religion or free speech,” Yentel said in a statement. “This is about changing campaign finance law in a way that benefits political operatives, who can now funnel money through nonprofits and get tax breaks while doing it.”
Others raised concerns about how far this exemption might stretch. Ellen Aprill, a law professor emeritus at Loyola Law School, questioned what would happen if a church posts endorsements on its website or social media. Messages meant for a congregation could easily reach wider audiences, she said, and blur the lines between private and public speech.
“It’s not going to be limited to just their membership,” Aprill noted. “Even Las Vegas doesn’t stay in Las Vegas these days. Everybody has a web page.”
The IRS has not commented publicly on the settlement. Lawyers representing the plaintiffs have also declined to provide further remarks.
With this new policy now in place, legal experts expect fresh debates about how churches use their platforms during elections. While the change currently applies only to the plaintiffs in the lawsuit, it sets a powerful precedent likely to influence how other religious groups approach political speech in the months ahead.
