IRS sanctions pulpit endorsements

I missed this; historically, religious leaders risked losing their 501(c)(3) tax-exempt status should they proselytize for political candidates in their role as religious leaders. Now, in a major development for church-state relations, the IRS has indicated it will not enforce a long-standing ban preventing houses of worship from endorsing political candidates from the pulpit. The change, revealed in a court filing on 7 July 2025, marks a significant shift in how the US tax code’s so-called Johnson Amendment is applied to religious institutions, as reported by the New York Times.

Passed in 1954, the Johnson Amendment prohibits tax-exempt organizations, including churches, from directly or indirectly participating in political campaigns. Violating this ban risks losing tax-exempt status—an action the IRS has traditionally threatened but rarely enforced.

Religious leaders have long argued the restriction impinges on their free speech. Former President Donald Trump repeatedly called for its repeal, making it a rallying cry among conservative faith communities. (Dear Leader famously didn’t know the 1 preceding Corinthians is an ordinal.)

The IRS now contends that churches speaking to their own congregants should not be penalized for candidate endorsements. The agency argues that policing sermons “would intrude into spiritual matters reserved for faith communities.” While the IRS did not explicitly state it would never take action, legal analysts view this position as a de facto retreat from previous enforcement.

Critics warn the move could open the floodgates to overt politicking as slippery slopes populate houses of worship. “This is the crack in the dam,” warned nonprofit law expert Lloyd Mayer.