The Department of the Treasury and the IRS on Friday announced a plan to issue new guidance on how religious organizations can avoid violating a law prohibiting political advocacy by tax-exempt groups.
The Johnson Amendment, which became law in 1954, prohibits tax-exempt organizations—such as charities, churches, and other houses of worship—from advocating for or opposing political candidates. Violations can lead to a loss of tax-exempt status.
The new guidance seeks to offer clear standards for houses of worship, especially concerning communications during religious services.
It comes after a recent court case challenging the amendment, National Religious Broadcasters v. Bessent, which the IRS suggested settling by acknowledging that legitimate internal communications within a house of worship, including messages to congregations during services on matters of faith, do not represent prohibited political campaigning. On March 31, a federal district court dismissed the case without prejudice for lack of jurisdiction before ruling on the proposition….
Treasury, IRS to Release Guidance on Political Expression by Religious Organizations
