IRS Court Filing Signals Potential Repeal of Johnson Amendment for Churches

The Johnson Amendment: History and Purpose

• 📜 The Johnson Amendment, introduced in the mid-1950s, prohibits 501(c)(3) organizations, including religious ones, from participating in political activities.
• 🏛️ It is described as a relic of an era aimed at removing religion from the public square and has been considered blatantly unconstitutional since its inception.
• ⚠️ The amendment was strengthened in 1987 to prohibit not only endorsing but also opposing political candidates.

IRS Court Filing and Proposed Settlement

• ⚖️ A lawsuit filed by the National Religious Broadcasters and two churches against the IRS challenges the Johnson Amendment as an impediment to First Amendment rights.
• 📄 In a joint court filing, the IRS proposed a settlement stating that churches communicating about electoral politics through their usual channels, viewed through the lens of faith, do not violate the Johnson Amendment.
• 🤝 This guidance suggests that churches are permitted to endorse candidates from the pulpit without endangering their 501(c)(3) nonprofit status, though the settlement is not yet finalized.

Interpretation of the New Guidance

• 🗣️ The IRS filing indicates that churches can communicate endorsements or opposition to candidates through normal means like the pulpit or newsletters, akin to a family conversation.
• 📢 This is seen as a significant shift, enabling freedom for people of all political persuasions to align their voting decisions with their religious beliefs.
• 🌐 While the guidance focuses on internal communication, it may be accessible to the public through church websites or broadcasts, but its primary design is for internal church communication.

Constitutional Concerns and Broader Implications

• 🚫 The speaker argues the Johnson Amendment is unconstitutional because it restricts the content of speech, which is problematic for any organization, and doubly so for religious speech.
• ⛪ The amendment is also seen as invading church autonomy and is problematic under free speech and free exercise doctrines.
• 🚫 Ironically, progressive groups often use the Johnson Amendment as a weapon to challenge churches and their tax-exempt status, fitting into a broader worldview hostile to religion.

Speech vs. Campaign Finance

• 💬 The issue is framed as a matter of pure speech rather than campaign finance, focusing on what an organization says and the issues it takes.
• 🔍 The IRS has previously investigated churches for actions like inviting politicians to pray or providing educational materials on candidates, but has often concluded these do not violate the Johnson Amendment.
• ✅ The proposed settlement continues this trend, emphasizing the right to live out one's faith, including in the political realm.