In a Joint Motion for Entry of a Consent Judgment (full text) filed on Monday with a Texas federal district court in National Religious Broadcasters v. Long, (ED TX, 7/7/2025), the Internal Revenue Service agreed that houses of worship can endorse political candidates without violating Internal Revenue Code §501(c)(3). (See prior related posting.)
Section 501(c)(3) bars tax exempt non-profits from "participat[ing] in or interven[ing] in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." The Motion from both parties seeking entry of a Consent Judgment reads in part as follows:
7. When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither “participate[s]” nor “intervene[s]” in a “political campaign,” within the ordinary meaning of those words. To “participate” in a political campaign is “to take part” in the political campaign, and to “intervene” in a political campaign is “to interfere with the outcome or course” of the political campaign.... Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more than does a family discussion concerning candidates. Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted.
8. This interpretation of the Johnson Amendment is in keeping with the IRS’s treatment of the Johnson Amendment in practice. As recounted in Plaintiffs’ Amended Complaint, the IRS generally has not enforced the Johnson Amendment against houses of worship for speech concerning electoral politics in the context of worship services....
11. Accordingly, the Parties request this Court enter the attached proposed order enjoining Defendants ... from enforcing the Johnson Amendment against Plaintiff Churches based on speech by a house of worship to its congregation in connection with religious services through its customary channels of communication on matters of faith, concerning electoral politics viewed through the lens of religious faith.
New York Times reports on the IRS's action.
