Federal officials are moving to clarify what churches can say about politics after a recent court ruling halted a legal challenge to longstanding IRS restrictions. As previously reported by The Dallas Express, debates over the amendment and religious liberty have drawn attention from federal and local leaders.
The U.S. Department of the Treasury and the Internal Revenue Service announced plans to issue new guidance on how federal law applies to political speech within churches.
What The Johnson Amendment Does
The law at the center of the issue, known as the Johnson Amendment, was enacted in 1954 and applies to tax-exempt organizations, including churches. It prohibits those organizations from supporting or opposing political candidates.
According to IRS guidance, churches and other tax-exempt groups cannot participate in political campaigns, including making or distributing statements in favor of or against candidates. The agency has said enforcement depends on the specific facts and circumstances of each case.
The issue carries implications for how religious organizations communicate about elections while maintaining their tax-exempt status.
Court Dismisses Legal Challenge
The announcement follows a ruling in National Religious Broadcasters v. Bessent, in which a federal district court dismissed the case for lack of jurisdiction before addressing the merits.
The lawsuit involved churches and religious organizations that argued the Johnson Amendment violates First Amendment protections, including free speech and the free exercise of religion.
The court did not rule on those claims and instead dismissed the case on procedural grounds.
New Guidance Expected
Treasury Secretary Scott Bessent said the forthcoming guidance is intended to provide clarity for religious organizations.
“Religious liberty is foundational to our Constitution, and the freedom to practice one’s faith openly and in community is central to the American story as we celebrate 250 years of independence as a nation this year,” Bessent said in a statement.
According to the department, the updated guidance will focus on how the law applies to communications made during religious services, particularly those between houses of worship and their congregations.
Treasury and the IRS said they will engage with stakeholders as part of the process and expect to release additional guidance later this year.
