The Johnson Amendment, established in 1954, prohibits 501(c)(3) tax-exempt organizations—including religious bodies—from intervening in political campaigns.
In July 2025, in a court settlement with two specific churches, the IRS made a concession, agreeing that the Johnson Amendment does not apply to “internal communications” to a congregation during a religious service. Read more about the court ruling and new IRS policy here.
Be Advocates, Not Partisans: A Guide for Campaign Season (BJC)
Episcopal leaders tell clergy to preach the gospel, not endorse candidates (ENS July 2025)
Faithful Preaching in Changing Times: What the Recent Interpretation of the Johnson Amend. Means (EPN August 2025 Webinar Recording)