IRS Says Pastors Can Endorse Political Candidates From The Pulpit Without Losing Tax-Exempt Status

The IRS has sparked outrage among atheist and secular humanist groups after stating in a recent court filing that it will not seek to revoke the tax-exempt status of churches or pastors who formally endorse political candidates or parties, breaking with 70 years of tradition.
Presently, churches registered as 501(c)(3) organizations must comply with restrictions outlined in the 1954 Johnson Amendment, which prohibits tax-exempt organizations from participating in or intervening in political campaigns, including endorsing or opposing candidates-“an organization cannot “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
Violating this rule has led to actions against conservative churches, such as Calvary Chapel Chino Hills, where Pastor Jack Hibbs faced scrutiny in 2024 for political endorsements.
Cultural commentator and Insight to Incite founder J.D Halls shares his thoughts on the decision:
Notably, Trump previously told a men’s breakfast in 2017: “I will get rid of and totally destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution.”
While the Amendment has not formally been overturned, the IRS no longer enforcing it has resulted in some highly agitated groups.

