The Internal Revenue Service has issued new guidelines allowing churches and houses of worship to essentially endorse political candidates, reversing a ban on such practices by tax-exempt entities that has stood for decades.
A federal lawsuit was filed against the IRS by two churches in Texas and a Christian broadcasting organization back in 2024, seeking to create a broader tax exemption for churches that discuss political candidates with their congregations.
The IRS commissioner joined the groups in a court filing meant to settle the matter, which was released on Monday.
The filing explained how the Johnson Amendment to the U.S. tax code from 1954 “may cause certain otherwise tax-exempt organizations to lose their § 501(c)(3) status if they ‘participate in, or intervene in… any political campaign on behalf of (or in opposition to) any candidate for public office.’”
The filing further stated, however, that “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.’”
Therefore, church leaders may address political issues, candidates, and platforms from the podium without risking their tax-exempt status, which many religious leaders have been terrified of doing for decades.
“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,” the filing added.
“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.”
https://www.westernjournal.com/irs-issues-game-changing-new-guidance-churches-trump-notches-another-win-christians/