IRS Acknowledges Churches Can Address Politics from the Pulpit Without Violating Tax-Exempt Status
In a major win for religious liberty advocates, the Internal Revenue Service (IRS) has formally agreed that churches and houses of worship may engage in political speech from the pulpit without violating their tax-exempt status.
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The agreement, revealed in a court filing in the U.S. District Court for the Eastern District of Texas, came as part of a lawsuit brought by National Religious Broadcasters, Intercessors for America, and two Texas Baptist churches. The suit challenged the long-controversial Johnson Amendment, a 1954 law that prohibits 501(c)(3) nonprofit organizations from directly or indirectly participating in political campaigns.
In a joint motion to dismiss the case, the IRS clarified that sermons or other faith-based speech from pastors that touch on electoral politics—when shared in the context of a worship service—do not constitute campaign intervention.
A “Family Discussion” — Not Campaigning
According to the court filing, the IRS now agrees that when a pastor speaks to their congregation during a worship service about political candidates or issues from a faith-based perspective, it should be considered an internal communication—comparable to “a family discussion concerning candidates.”
The motion reads in part:
“Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services… do not run afoul of the Johnson Amendment as properly interpreted.”
The IRS conceded that such speech does not meet the legal definitions of “participating in” or “intervening in” a political campaign. This interpretation significantly narrows the scope of the Johnson Amendment’s application and paves the way for churches to more freely speak to political issues without fear of IRS enforcement.
A Legal and Political Victory
Mat Staver, founder and chairman of Liberty Counsel, celebrated the decision as a victory for free speech in the church.
“President Trump pledged to eliminate the Johnson Amendment and allow our pastors and churches to speak freely and without fear of retribution,” said Staver. “He even signed an executive order in May 2017 that protected religious leaders who speak out politically. The Trump administration has now agreed to unshackle the pulpit from the chains of the Johnson Amendment.”
NRB President & CEO Troy A. Miller, also one of the plaintiffs, stated previously, “We believe that all nonprofits should have the constitutional right to freely express their point of view on candidates, elections, and public policy.”
The Road Ahead
Although the case was settled and dismissed without a formal ruling from the court, the IRS’s official position in the filing sets a new precedent for interpreting the Johnson Amendment in regard to religious speech. This clarification may provide greater assurance for churches that wish to engage with cultural and political issues through the lens of faith.
While advocacy groups like Liberty Counsel and Intercessors for America continue to call for the full repeal of the Johnson Amendment, this legal acknowledgment represents what many see as a turning point.
