Fact Check: Churches Can Now Legally Endorse Political Candidates Without Losing Tax-Exempt Status
What We Know
Recently, the Internal Revenue Service (IRS) announced that churches and other houses of worship can endorse political candidates without risking their tax-exempt status. This decision stems from a court filing related to a lawsuit by the National Religious Broadcasters and two Texas churches, which challenged the longstanding Johnson Amendment that has prohibited such endorsements since 1954 (NPR, NY Times).
The IRS's statement indicates that when a church communicates its endorsement to its congregation through customary channels during religious services, it does not constitute participation in a political campaign. The IRS likened this to a "family discussion" about candidates, suggesting that such communications are permissible under the law (Reuters, Christianity Today).
Historically, the IRS has rarely enforced the Johnson Amendment against churches, with only one church losing its tax-exempt status due to political activity in 1992 (NPR, Christianity Today). The recent IRS announcement appears to formalize a practice that has been largely unchallenged in recent years.
Analysis
The claim that churches can now endorse political candidates without losing tax-exempt status is partially true. While the IRS's recent court filing does provide a clearer framework for churches to endorse candidates, it does not entirely eliminate the restrictions imposed by the Johnson Amendment. The IRS has stated that endorsements made in the context of religious services are not considered political campaigning, which may encourage more churches to engage in political endorsements without fear of repercussions (NY Times, Reuters).
However, experts caution that this ruling does not fundamentally change the enforcement landscape of the Johnson Amendment. Sam Brunson, a tax law expert, noted that the IRS's legal agreement may not significantly alter how the Johnson Amendment has functioned in practice, as enforcement has historically been minimal (NPR).
Moreover, the National Council of Nonprofits has expressed concerns that this decision could blur the lines between religious organizations and political action committees, potentially leading to increased political financing through nonprofits (NY Times). This perspective highlights the potential for misuse of tax-exempt status for political gain, raising ethical questions about the implications of this ruling.
Conclusion
The verdict is Partially True. The IRS's recent announcement does allow churches to endorse political candidates without losing their tax-exempt status, but it does not completely remove the restrictions of the Johnson Amendment. The ruling may encourage more churches to engage in political discourse, but the historical context of minimal enforcement suggests that significant changes in practice may be limited. The implications of this decision warrant careful consideration, particularly regarding the potential for political influence within religious institutions.
Sources
- IRS says churches can now endorse political candidates
- I.R.S. Says Churches Can Endorse Candidates ...
- Churches can endorse political candidates to ...
- Trump welcomes IRS decision to let churches endorse ...
- IRS: Churches can endorse political candidates without tax ...
- Churches Can Endorse Political Candidates, IRS Says
- IRS says churches can endorse political candidates without ...
- IRS moves to allow political engagement from churches, in ...
