The IRS has said that churches and other houses of worship can endorse political candidates to their congregations

The Internal Revenue Service (IRS) has acknowledged in a court filing that churches may endorse political candidates without risking their tax-exempt status.

The statement was made in connection to a legal challenge against the Johnson Amendment, a 1954 provision in the U.S. tax code that prohibits 501(c)(3) nonprofit organizations—including churches—from formally endorsing or opposing political candidates.

In a filing submitted Monday, part of efforts to settle a lawsuit brought by the National Religious Broadcasters and others against the IRS, the parties jointly agreed that endorsements made by churches do not violate the law. The agreement compares such endorsements to a “family discussion concerning candidates.”

The filing, submitted in federal court for the Eastern District of Texas and first reported by The New York Times, states:

“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.”

It goes on to say:

“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.”

The joint motion seeks a “consent judgment” in the case, which must still be approved by a judge before the lawsuit is formally resolved.

Spokespeople for both the IRS and the plaintiffs declined to comment or did not respond to requests for comment.

The Johnson Amendment, named after then-Senator Lyndon B. Johnson of Texas, was introduced in 1954 in response to conservative nonprofits that supported one of Johnson’s political opponents. It has been rarely enforced against churches.

According to a 2017 report by The Washington Post, over 2,000 pastors had publicly challenged the amendment in organized acts of defiance. Of those, only one pastor was investigated, and none were penalized.

President Donald Trump has long been a vocal critic of the Johnson Amendment. During his presidency, he pledged to “get rid of and totally destroy” the provision.

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