The Internal Revenue Service (IRS) is loosening enforcement of a 70-year-old rule that bars churches from endorsing political candidates. This shift that could allow pastors to recommend specific politicians from the pulpit without losing their tax-exempt status.
The change affects the Johnson Amendment, a 1954 law that prohibits tax-exempt nonprofits from engaging in political campaigns. The IRS made the shift after settling a lawsuit filed by National Religious Broadcasters and two churches that challenged the amendment as a violation of First Amendment rights to free speech and religious exercise.
Under the settlement, the IRS said it will treat candidate endorsements made within church congregations as private "family discussions" rather than prohibited political activity, effectively creating an exception to the longstanding ban.
Pastor Greg Ball of Destiny Church in Naples, argues that pastors should encourage church goers to vote according to biblical principles.
"I just got to say what's right and try to influence people to open their Bible, read their Bible, and vote in alignment with their belief system," Ball said. "If we're only voting for the popular candidate, sometimes that could lead us to a dark place."
The Rev. Sharon Harris Ewing of the Interfaith Alliance of Southwest Florida shares how the debate can rest on a false premise.
"Contrary to what some say, Churches and pastors have quite a bit of free speech within the Johnson Amendment," Ewing said. "They can always talk about, educate about, even preach about issues. The only thing they can't do is what the IRS is now saying they can do, is actually endorse or oppose political candidates."
The U.S. Conference of Catholic Bishops maintains its position of political neutrality following the IRS announcement, saying the church helps "Catholics form their conscience in the Gospel" but does not endorse candidates.
Matthew D. Taylor, a senior Christian scholar at the Institute for Islamic Christian Jewish Studies, discusses the loosely worded interpretation.
"I am not a tax expert or a lawyer but just looking at the way they have articulated this, it seems like it is a loophole that you can drive a truck through," Taylor said.
The irony? The Johnson Amendment was already largely symbolic when applied to churches. "This was almost entirely being unenforced for churches," he said.
The settlement faces opposition from Americans United for Separation of Church and State, which is seeking to intervene in the case. The group argues the proposed exemption for religious organizations would unconstitutionally treat churches differently than secular nonprofits.
A 2022 poll from the Pew Research Center found that 67% of Americans believe houses of worship should stay out of political matters. Despite the IRS policy shift, the Johnson Amendment still remains federal law. Taylor said there will be an asymmetry if only right-wing and conservative congregations endorse candidates.
"There is going to be this kind of disconnect between the two political sides," he said. "So, it is going to create a lot of new tensions in religious communities that have been present, but it's going to ramp those up in a particular way, especially as we get into some of these new election cycles."
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