IRS says pastors endorsing political candidates doesn’t violate Johnson Amendment

The Internal Revenue Service (IRS) announced on Monday that pastors and other religious leaders may endorse political candidates without the threat of losing their tax-exempt status.

The Christian Post reports that the Johnson Amendment, which has been in effect since 1954, made religious leaders and entities vulnerable to losing their 501(c)3 tax-exempt status if they engaged in certain type of political activity.

The amendment also prohibits raising money for political candidates by churches, synagogues, mosques and other nonprofit institutions.

Supporters view the Johnson Amendment as a way to separate church and state while critics of the amendment say it prevents religious leaders from speaking out about political matters.

According to the Christian Post, the National Religious Broadcasters, Intercessors for America, two Texas churches, along with defendants IRS Commissioner Billy Long, jointly asked the U.S. District Court Eastern District of Texas Tyler Division to exempt houses of worship from the amendment.

The agreement is an attempt to settle a lawsuit filed by the plaintiffs on August 28, 2024, which argues, “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.”

If the proposal is accepted, it would fulfill one of President Trump’s promises to his evangelical base to repeal the Johnson Amendment.

During his 2016 campaign, Trump told the audience at the Republican National Convention in Cleveland, Ohio, “An amendment, pushed by Lyndon Johnson, many years ago, threatens religious institutions with a loss of their tax-exempt status if they openly advocate their political views.”

Trump added. “I am going to work very hard to repeal that language and protect free speech for all Americans.”

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