Federal Judge Blocks IRS Agreement on Pulpit Endorsements

April 3, 2026

In a ruling issued Tuesday, a federal judge has declined to approve a proposed agreement between the Internal Revenue Service (IRS) and several Christian groups that would have limited enforcement of restrictions on churches endorsing political candidates during sermons.

Christianity Daily reports that U.S. District Judge J. Campbell Barker of the Eastern District of Texas determined that the requested relief could not be granted in the case of National Religious Broadcasters v. Bessent.

The case began in 2024 when National Religious Broadcasters (NRB), along with two churches, challenged enforcement of the Johnson Amendment, which bars certain nonprofit organizations from engaging in political endorsements.

Judge Barker pointed to existing precedent, noting that “DJA prohibits courts from providing declaratory relief with respect to federal taxes,” and emphasized that agreement between the parties did not override those limitations.

Barker wrote, “Subject-matter jurisdiction is determined by the nature of the claims and parties in the operative complaint, not by consent during litigation,” and then added, “The DJA and AIA apply here because plaintiffs’ claims are ‘in respect to’ taxes and seek to restrain the threat of tax collection or assessment based on certain activity.”

According to Christianity Daily, Tony Perkins of the Family Research Council took issue with the ruling, saying that Barker “regrettably, sidestepped an opportunity, on the 250th anniversary of our nation, to correct a wrong that strikes at the very heart of American freedom.”

The decision was welcomed by Rachel Laser, president of Americans United for Separation of Church and State, who said she was “glad that the Johnson Amendment will remain a strong bulwark to stop religious extremists from exploiting houses of worship.”

Christian conservatives and churches have advocated for repealing the Johnson Amendment in recent years, arguing that it places undue limits on First Amendment freedoms for religious institutions.

During the litigation of the case, the IRS announced last July that it would not revoke tax-exempt status for pastors or religious leaders who endorse political candidates before their congregations.

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