On July 7, 2025, the IRS announced a significant shift in its interpretation of the Johnson Amendment, a 1954 tax code provision that prohibited tax-exempt organizations, including churches, from engaging in political campaign activities. This change, prompted by a lawsuit from the National Religious Broadcasters and two Texas churches, allows houses of worship to endorse political candidates during religious services without risking their tax-exempt status. Historically, enforcement of the Johnson Amendment has been inconsistent, with some liberal and African-American churches engaging in political activism—such as voter mobilization or candidate endorsements—without facing significant IRS scrutiny. For instance, during the 1984 presidential campaign, Rev. Jesse Jackson was noted for using Black churches to rally support, yet faced little consequence. This perceived leniency created a sense among conservative religious groups, particularly evangelical ones, that they were unfairly restricted from similar political engagement, often citing First Amendment violations.

The new IRS policy levels the playing field by explicitly permitting all houses of worship, including conservative churches, to discuss electoral politics through a religious lens during services, framing such discussions as akin to “family conversations” rather than campaign intervention. This change is a significant victory for evangelical groups, who have long argued that the Johnson Amendment disproportionately silenced their political voice while liberal and mainline churches, as well as African-American congregations with a history of civil rights activism, operated with relative impunity. The IRS’s decision formalizes what was often an unspoken practice, as the agency rarely enforced the amendment against any religious institutions. For conservative churches, this opens the door to endorse candidates or advocate for policies aligned with their values—such as opposition to abortion or support for traditional marriage—without fear of losing tax-exempt status, mirroring the political engagement seen in some liberal and African-American churches over the past five decades.

However, this shift has sparked concerns about the erosion of the separation between church and state. Critics, including the National Council of Nonprofits, warn that allowing tax-exempt organizations to endorse candidates could transform churches into conduits for political campaign funds, potentially undermining campaign finance laws. While liberal and African-American churches have historically used their platforms for social justice and civil rights advocacy, often tied to their religious missions, conservative groups like the Family Research Council have faced accusations of exploiting tax-exempt status for political advocacy under the guise of religious activity. The IRS’s move, while equalizing opportunities for political expression across religious spectrums, raises questions about whether this newfound autonomy for all churches will lead to increased politicization of religious spaces, potentially altering the landscape of both faith and politics in America.