The Internal Revenue Service says pastors may now freely discuss politics from the pulpit without losing their tax-exempt status. The move provides an exemption to the Johnson Amendment, a 70-year-old tax provision that forbids all 501(c)(3) non-profit organizations from endorsing or opposing political candidates.
The IRS has issued an exemption specifically for churches and other houses of worship. The agency made the statement in a Texas court filing as part of a settlement with two churches and the National Religious Broadcasters who are suing the IRS for violating their freedom of speech.
Many faith leaders generally approve of the filing. Corne J. Bekker, D.Litt. et Phil., dean of the Regent University School of Divinity, told CBN News, “In general, I believe that anybody that holds to a Biblical and theological position would be in favor to allow pastors to endorse political candidates,” adding, “I think it’s tremendously important that pastors not be curtailed or limited in the moral judgments and moral guidance that they indeed can provide for their people.”
The filing states that it’s acceptable for a “house of worship” to speak to its congregation “concerning electoral politics viewed through the lens of religious faith” as long as it’s done “through its customary channels.”
“I think that the key is it’s internally facing. Now, it may be accessible to the general public, but you would have to go to the church’s website. You would have to go to the church and actually be there for a sermon delivery,” Ryan Garner, Senior Counsel with First Liberty Institute, told CBN News. “In the post-COVID world, I think a lot of churches broadcast where it’s accessible by the public, but it is still really designed at the end of the day about an internal communication happening amongst the church.”
The filing further compares acceptable communication within a church to a “family discussion concerning candidates.”
“This new filing in the court implements this widespread understanding by churches that when we’re talking about these issues as a family, it’s basically the same thing as gathering around the kitchen table with your family and having these sorts of same conversations,” Gardner said.
Although the filing allows pastors to endorse or oppose political candidates from the pulpit, it also states it is not permissible for a church to “intervene in a political campaign.”
Dr. Bekker points out that even the Bible records religious figures openly discussing politics.
“Historically, prophetic figures in both the Old and the New Testament felt the freedom from a Biblical and truth and moral perspective to address political leaders when they go wrong. One great example of that, for instance, would be either Elijah that spoke out against his king at that time, or John the Baptist who spoke out against Herod Antipas because of an unlawful marriage.”
While the filing allows for increased freedom of speech for pastors, Dr. Bekker points out a number of possible red flags.
“It potentially could have churches be vulnerable, perhaps to monetary donations that might be given in order to secure a particular endorsement,” he said. “It does have the potential to divide a church if you have a church where you might have multiple political positions present. It is tremendously important for that pastor or any religious leader to approach this with great discernment and caution.”
Dr. Bekker issued another word of advice, saying, “I think pastors need to be very cautious before they endorse a particular individual, because that person could go ahead and surprise them in their tenure as a political leader.”
President Trump has called for the repeal of the entire Johnson Amendment. For now, however, the IRS is exempting churches and other houses of worship within the context of their faith-centered gatherings.
