Churches and other houses of worship can endorse political candidates without risking the loss of their tax-exempt status, the Internal Revenue Service said in a legal document the tax-collection agency filed on July 7, 2025. This guidance is at odds with a law Congress passed more than 70 years ago that’s known as the Johnson Amendment and applies to all charitable nonprofits, whether they are secular or religious.
The Conversation U.S. asked Lloyd Hitoshi Mayer, a law professor who has studied the regulation of churches’ political activities, to explain what this statute is, how the IRS seeks to change its purview and why this matters.
