Fact Check: "Church leaders can endorse political candidates without losing tax-exempt status."
What We Know
The claim that church leaders can endorse political candidates without losing their tax-exempt status is rooted in the complexities of U.S. tax law, particularly the Johnson Amendment, enacted in 1954. This amendment prohibits 501(c)(3) organizations, which include churches, from participating in political campaigns on behalf of or against any candidate for public office (IRS). The IRS has historically enforced this ban, and only one church has lost its tax-exempt status due to violations of this rule (NPR).
Recently, the IRS indicated a shift in its interpretation of the Johnson Amendment. In a court filing related to a lawsuit from two Texas churches and the National Religious Broadcasters, the IRS stated that when a church "in good faith speaks to its congregation... concerning electoral politics viewed through the lens of religious faith," it does not constitute political campaign intervention (NPR, NY Times). This suggests that churches may endorse candidates within the context of their religious services without jeopardizing their tax-exempt status, although the IRS has not completely overturned the Johnson Amendment.
Analysis
The recent IRS statement does not represent a complete repeal of the Johnson Amendment but rather a nuanced interpretation that allows for some endorsements under specific circumstances. The IRS has historically been reluctant to enforce the Johnson Amendment strictly, which has led to a perception that churches can engage in political endorsements without significant risk (NPR, Politico).
However, the legal framework remains intact, and the IRS has emphasized that churches must still be cautious to avoid direct political campaigning. The distinction made by the IRS between endorsing candidates during religious services and outright political campaigning is significant, as it indicates a potential pathway for churches to express political opinions without losing their tax-exempt status (IRS, Christian Today).
Critics argue that this interpretation could blur the lines between religious and political activities, potentially transforming churches into political action committees (NPR). Polling data indicates that a majority of Americans, including many religious individuals, oppose political endorsements from the pulpit, suggesting that public sentiment may not favor this shift in IRS policy (NPR).
Conclusion
The claim that church leaders can endorse political candidates without losing tax-exempt status is Partially True. While the IRS has indicated that churches may endorse candidates under certain conditions, the Johnson Amendment remains in effect, and the potential for losing tax-exempt status still exists if churches engage in overt political campaigning. The recent developments reflect a nuanced interpretation rather than a complete overhaul of existing laws.
Sources
- Charities, Churches and Politics | Internal Revenue Service
- IRS says churches can now endorse political candidates
- I.R.S. Says Churches Can Endorse Candidates From ...
- Churches can endorse political candidates to ...
- Pastors can endorse political candidates without risking tax ...
- IRS moves to allow political engagement from churches, in ...
- IRS says churches can endorse political candidates ...
- Churches and Politics: What 501(c)(3) Rules Allow - ChurchLeaders
