Pastors and Politics: The IRS's New Take on the Johnson Amendment

The IRS has adopted a new perspective on a long-standing rule, stating that pastors who discuss political candidates from the pulpit should not fear losing their tax-exempt status. This development is significant as it challenges the Johnson Amendment, a 1954 rule that typically prohibits tax-exempt organizations, including churches, from endorsing or opposing political candidates.

Legal Challenge and Court Involvement

The National Religious Broadcasters Association, along with other groups, sued the IRS last year. They argued that the Johnson Amendment infringes upon their rights to free speech and religious freedom. Currently, the IRS and these groups are petitioning a court in Texas to halt the enforcement of the Johnson Amendment against them.

IRS's New Interpretation

The IRS is advocating for an interpretation of the rule that exempts churches from penalties when discussing politics during religious services. Notably, the IRS has historically not enforced this rule against churches, but this marks the first time they are formalizing this stance.

Political Backdrop

President Trump has been a vocal critic of the Johnson Amendment. In 2017, he signed an executive order directing the Treasury to disregard the rule and even pledged to "totally destroy" it. This year, Republican lawmakers introduced legislation to repeal the Johnson Amendment entirely.

Broader Implications

This shift raises critical questions:

• Should religious leaders be permitted to endorse political candidates without repercussions?
• Does this change alter the relationship between religion and politics?

It's a complex issue with no straightforward answers.