The IRS told the Eastern District of Texas – Tyler Division that churches can endorse political candidates despite the Johnson Amendment, which prohibits certain 501(c)(3) nonprofit organizations from doing so.
Christian churches and broadcasters sued the IRS, claiming that the Johnson Amendment violates their First Amendment rights.
From 26 U.S.C. § 501(c)(3):
(3)Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
“Specifically, Plaintiffs allege that the Johnson Amendment facially and as applied violates their First Amendment rights to the freedom of speech and free exercise of religion, their Fifth Amendment rights to due process of law and equal protection under the law, and the Religious Freedom Restoration Act,” according to the filing.
Well, the IRS told the court:
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. To “participate” in a political campaign is “to take part” in the political campaign, and to “intervene” in a political campaign is “to interfere with the outcome or course” of the political campaign. See Participate, Merriam Webster’s Dictionary (2025); Intervene, Merriam-Webster’s Dictionary (2025). Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more than does a family discussion concerning candidates. 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.
Um, what?
Then the IRS admitted that it “generally has not enforced the Johnson Amendment against houses of worship for speech concerning electoral politics in the context of worship services.”
The IRS also doesn’t think the Johnson Amendment applies because, for many of these “houses of worship, the exercise of their religious beliefs includes teaching or instructing their congregations regarding all aspects of life, including guidance concerning the impact of faith on the choices inherent in electoral politics.”
Then why bother having the Johnson Amendment!? I ask that question after reading this part:
Interpreting the Johnson Amendment to reach such communications would create serious tension with the First Amendment’s Establishment Clause: That broad interpretation would treat religions that do not speak directly to matters of electoral politics more favorably than religions that do so—favoring some religions over others based on their speech to their own congregations in connection with religious services through customary channels of worship and religious communication.
My jaw literally dropped.
Why do I still have to pay taxes?! Why can’t this apply to all nonprofit organizations!?
I didn’t think I could hate the IRS more, but here we are.
I know I am sick, so I’m hoping I’m misreading this as my sinuses and ears feel like they’re going to explode, and I cough up a lung.
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