The Johnson Amendment has protected nonprofits – including houses of worship – for more than 70 years from political pressure and additional dangers that come with endorsing and opposing candidates.
This latest guidance establishes religious accommodation as an important basis for allowing federal employees to work remotely, making clear that the Supreme Court decision in Groff v. DeJoy applies to the federal government too.
The national school voucher program in the new law is disguised as a tax credit scheme. It makes a mockery of our Founders’ principled opposition to forcing taxpayer support of religion.
The IRS has refrained from enforcing the ban on church electioneering in recent years. This announcement makes it official with respect to houses of worship while keeping the so-called “Johnson Amendment,” that portion of the tax code that prohibits 501(c)(3) organizations from opposing or endorsing candidates for office, intact.
In Mahmoud v. Taylor, the U.S. Supreme Court sided with parents seeking notice and the opportunity to opt their children out of public school curriculum that conflicts with the parents’ religious beliefs.