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Home Local news IRS States Pastors Supporting Political Candidates Can Maintain Tax-Exempt Status
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IRS States Pastors Supporting Political Candidates Can Maintain Tax-Exempt Status

    Pastors who endorse political candidates shouldn't lose tax-exempt status, IRS says in filing
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    WASHINGTON – The IRS says pastors who endorse political candidates from the pulpit should not have to risk losing their tax-exempt status.

    The move essentially seeks to exempt religious organizations from a seldom-invoked IRS regulation known as the Johnson Amendment, which was established in 1954 and named after then-Senator Lyndon Johnson.

    In a collaborative court submission aimed at concluding an ongoing case against the IRS, the tax agency and the National Religious Broadcasters Association—a group of Evangelical media outlets—along with other complainants, have petitioned a federal court in Texas to prevent the government from applying the Johnson Amendment to them.

    Implemented in 1954, the Johnson Amendment is a modification to the U.S. tax code that forbids tax-exempt entities, such as churches, from supporting or opposing political candidates.

    The Christian media group and others filed suit against the IRS last August, stating that the amendment violates their First Amendment rights to the freedom of speech and free exercise of religion, among other legal protections. On Monday, the IRS and plaintiffs wrote that the Johnson Amendment should be interpreted “so that it does not reach communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith.”

    The New York Times was first to report the news of the court filing.

    The IRS has generally not enforced the Johnson Amendment against houses of worship for speech related to electoral politics.

    President Donald Trump has said he wanted to get rid of the Johnson Amendment and signed an executive order in 2017 directing Treasury to disregard the rule.

    “I will get rid of and totally destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution,” Trump said at a National Prayer Breakfast in 2017, which is a high-profile event bringing together faith leaders, politicians and dignitaries.

    Representatives from the IRS and the National Religious Broadcasters Association did not respond to an Associated Press request for comment.

    Earlier this year, Republican lawmakers introduced legislation to remove the Johnson Amendment.

    Copyright 2025 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed without permission.

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