The always insightful tax and election law scholar Lloyd Mayer on the Johnson Amendment here. From the post:
Churches and other houses of worship can endorse political candidates without risking the loss of their tax-exempt status, the Internal Revenue Service said in a legal document the tax-collection agency filed on July 7, 2025. This guidance is at odds with a law Congress passed more than 70 years ago that’s known as the Johnson Amendment and applies to all charitable nonprofits, whether they are secular or religious.
The Conversation U.S. asked Lloyd Hitoshi Mayer, a law professor who has studied the regulation of churches’ political activities, to explain what this statute is, how the IRS seeks to change its purview and why this matters.
What’s the Johnson Amendment?
The Johnson Amendment is a provision that Lyndon B. Johnson added to a tax bill passed by Congress in 1954, when he was a senator. It says that any charity that wants to be tax-exempt under section 501(c)(3) of the Internal Revenue Code cannot “participate in, or intervene in … any political campaign on behalf of … any candidate for public office.” In the U.S., all houses of worship are designated as charities by the IRS.
The IRS has interpreted the Johnson Amendment for more than 70 years to mean that charities cannot speak in favor of political candidates or take any other action that supports or opposes them.
