As part of a consent judgement filed in a US District Court in Texas on Monday, the US Internal Revenue Service (IRS) has agreed to release churches from a decades-long prohibition against engagement in “political speech,” referred to as the “Johnson Amendment.” The judgement, which was accepted by the court, states, “For many houses of worship, the exercise of their religious beliefs includes teaching or instructing their congregations regarding all aspects of life, including guidance concerning the impact of faith on the choices inherent in electoral politics.”
The judgement continues, “When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither “participate[s]” nor “intervene[s]” in a “political campaign,” within the ordinary meaning of those words. … Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more than does a family discussion concerning candidates. Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted.”
It is widely understood that through this action, the IRS is conceding that it will no longer seek to enforce Johnson Amendment restrictions on churches, including involvement in political campaigns, endorsement of political candidates, and other engagement in political speech, as long as those communications are “from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith.”
The IRS has yet to update its website guidance on “Charities, Churches and Politics.”
NC Family will provide further information and insight as this matter develops.