As followers of Jesus, most of us want to apply the words of Peter and John in Acts 4:19 to our own speech: “Judge for yourselves whether it is right in God’s sight to obey you rather than God.” However, since1954 when the “Johnson Amendment” was added to the tax code, many pastors have considered their speech to be muzzled. Based on that Amendment, most churches have included the following restrictions in their Articles of Incorporation:
LEGISLATIVE OR POLITICAL ACTIVITIES: No substantial part of the activities of the corporation shall be the carrying on of, propaganda or otherwise attempting to influence legislation and the corporation shall not participate in or intervene (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office.
Armed with this Amendment, the IRS has threatened churches with loss of tax exemption for endorsing a political candidate or for other political activities and their underlying social issues such as the protection of the unborn, marriage, immigration, women’s sports and gender, and education. Meanwhile, exempt organizations like Planned Parenthood and others promoting the LGBTQ agenda and other progressive causes have been free to ‘politic’ unfettered in these same areas of concern.
Thus, the Johnson Amendment has left many pastors, through their churches, in a quandary. Although at times a congregation has godly reasons to avoid endorsing any candidate, at other times there is a strong biblical mandate to back particular candidates. Thus, pastors through their churches are left to either follow the law and forego speaking out on candidates and issues or follow the prompting and teachings of the Lord and, at appropriate times, endorse for office candidates or causes believed to be God’s choice. But the good news is that now that quandary may be easing. Put another way, the IRS now agrees that certain political involvement on the part of churches is kosher, at least with respect to the endorsement of candidates from the pulpit.
How has this shift come about? The National Association of Religious Broadcasters and two Texas churches sued the IRS seeking to overturn the Johnson Amendment’s restrictions prohibiting endorsement or opposition to political candidates by churches and other charities. As part of a proposed settlement the IRS has agreed to a consent decree that would prohibit IRS enforcement of those restrictions against endorsement or opposition to candidates for public office.
Specifically, the proposed settlement would permanently enjoin enforcement of the Johnson Amendment by the IRS against the two plaintiff churches and provide that the Johnson Amendment:
… does not reach 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.”
Unpacking that, the proposed settlement harkens back to that language in most of your Articles of Incorporation that restricts your church from “attempting to influence legislation… or participate in or intervene … (in) any political campaign on behalf of any candidate for public office.” Under the decree, internal church communication will not be considered as either participation or intervention in a political campaign “within the ordinary meaning of those words.” Instead, it declares:
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 these things (political participation or intervention), any more than does a family discussion concerning candidates…” and “…do not run afoul of the Johnson Amendment as properly interpreted.
IRS says churches can now endorse political candidates | NPR
IRS says churches may talk politics without running afoul of tax exempt status | Fox Business
But note, this new interpretation, if approved, would still have limitations. The Johnson Amendment itself is still on the books and the proposed Consent Decree covering enforcement of the Johnson Amendment is limited. Limited first in that it would technically only apply to the parties of the settlement. However, there is broad consensus that the IRS would apply interpretation to future cases. Secondly, other political conduct outside of the sanctuary would still be prohibited. Moreover, it should be remembered that the settlement is not a “done deal” yet. The judge still must approve the settlement decree and there are those that are opposing it who seek to intervene in the case. In short, it’s not over until it’s over and though definitely moving in the right direction, the application is narrow. So, we must follow John and Peter’s admonition to follow God rather than man. Don’t be afraid to endorse, but carefully and prayerfully seek God’s guidance if you do so!
