IRS Confirms Churches Can Endorse Candidates Without Losing Tax-Exempt Status
In a significant affirmation of religious liberty and free speech, the Internal Revenue Service (IRS) has clarified in a recent court filing that churches may legally endorse political candidates to their congregations without jeopardizing their tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. The declaration is a sharp pivot from the long-held assumption that any such endorsement risked violating the so-called “Johnson Amendment.”
In its court filing, the IRS said that prohibiting churches from endorsing candidates would create “serious tension” with the First Amendment.
“For many houses of worship, the exercise of their religious beliefs includes teaching or instructing their congregations regarding all aspects of life, including guidance concerning the impact of faith on the choices inherent in electoral politics,” it wrote.
“Interpreting the Johnson Amendment to reach such communications would create serious tension with the First Amendment’s Establishment Clause” as it “would treat religions that do not speak directly to matters of electoral politics more favorably than religions that do so,” the IRS statement added.
The July 2025 court filing from the Department of Justice, on behalf of the IRS, was made in response to a lawsuit filed by the Freedom From Religion Foundation (FFRF) against the IRS for allegedly failing to enforce the Johnson Amendment against pastors who openly support political candidates. In its response, the IRS stated plainly: “A church, like any other organization exempt under § 501(c)(3), may intervene in a political campaign if it does so consistent with the requirements of that section.”
This statement effectively undercuts decades of chilling restrictions imposed on religious leaders and churches, who feared IRS retaliation if they so much as voiced support for a political figure from the pulpit. Conservative and faith-based leaders have hailed the filing as a long-overdue restoration of constitutional rights.
“This is a major win for religious freedom,” said Mat Staver, founder of Liberty Counsel. “Pastors should never have been muzzled by the government for speaking biblical truth about candidates or policies that directly affect their congregations and the moral fabric of the nation.”
The Johnson Amendment, named after then-Senator Lyndon B. Johnson in 1954, bars nonprofit organizations with 501(c)(3) status from “directly or indirectly” participating in or intervening in political campaigns. While rarely enforced, the amendment has long been used as a tool by secularist organizations to intimidate churches into silence during election cycles.
The recent IRS clarification highlights that enforcement discretion is being used not to punish churches for political speech, but rather to ensure compliance with broader 501(c)(3) principles such as non-profit operation, educational or charitable purpose, and no undue private benefit. The agency’s filing underscores that merely endorsing a candidate does not automatically translate to violating those principles.
Conservative lawmakers and religious liberty advocates have praised the move, noting that it aligns with constitutional protections under the First Amendment. “The IRS is finally recognizing what should have been obvious all along—churches don’t forfeit their voice just because they’re tax-exempt,” said Rep. Jim Jordan (R-OH). “The Johnson Amendment has been misused for far too long to silence Christians.”
The Freedom From Religion Foundation expressed strong opposition to the IRS’s position, calling it a “dereliction of legal duty” and arguing that it blurs the line between church and state. “We are deeply concerned that this will open the floodgates for political manipulation in religious institutions,” the organization said in a statement.
However, supporters argue that the real issue is not politicization, but the forced censorship of moral and civic engagement from the pulpit. In an age where pastors are already expected to weigh in on issues ranging from abortion and marriage to gender ideology and school policies, silencing their voice on political leadership is both inconsistent and illogical.
“There’s no biblical reason to keep silent on civil governance,” said Pastor Jack Hibbs of Calvary Chapel Chino Hills. “When the spiritual health of the nation is intertwined with the moral integrity of its leaders, we have a duty to speak up. The IRS has finally admitted that doing so is not unlawful.”
Many Christian leaders view the IRS’s position as an answer to years of prayer and advocacy. Former President Donald Trump promised to “totally destroy” the Johnson Amendment during his first term and signed an executive order in 2017 directing the Treasury Department to ease enforcement of the law. While the amendment was never formally repealed by Congress, its power appears to be waning.
Legal experts note that the IRS statement could shift the legal landscape for churches nationwide. Although the filing does not repeal the Johnson Amendment, it does clarify how the IRS interprets and intends to enforce—or not enforce—it. This shift provides churches with the confidence to engage more directly in cultural and political conversations without fearing financial retaliation.
Conservatives have long argued that the silencing of churches served only to benefit secular, progressive agendas that dominate mainstream media, education, and political institutions. By restoring the voice of churches, many see the opportunity for a moral counterbalance in an increasingly permissive culture.
This development also sets the stage for increased Christian voter engagement in the upcoming 2026 midterm elections and beyond. With fewer legal shackles and more moral clarity, pastors may now speak boldly from their pulpits on which candidates align most closely with biblical values.
As the IRS backpedals from previous interpretations of the Johnson Amendment, many in the faith community are preparing to make their influence felt. Not through coercion or partisanship, but by illuminating the path of righteousness for believers navigating a dark and deceitful political landscape.
Whether this marks the beginning of a broader restoration of religious liberty in public life remains to be seen. But for now, pastors and congregations across America can rejoice in a long-awaited affirmation: the government cannot dictate the conscience of the Church.