Protecting the Johnson Amendment
In July 2025, the IRS recast pulpit endorsements as “a family discussion concerning candidates” in a court filing, upending decades of established guidance.
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.
“That shift threatens to turn churches into PACs and undermine the core mission of religious communities, which will become targets for candidates from all parties,” said BJC Executive Director Amanda Tyler in a statement. “BJC will continue to advocate for clear, bright lines that protect both religious liberty and charitable mission. The Johnson Amendment has served those ends for nearly 70 years. Diluting it now threatens the very integrity it was designed to uphold.”
Resources on the Johnson Amendment
Religious and nonprofit groups are united against any calls to repeal or change the so-called “Johnson Amendment,” which has become shorthand for a part of the tax law that applies to all 501(c)(3) organizations. The law protects houses of worship and other nonprofit organizations from political pressure and additional dangers that come with endorsing and opposing candidates.
This page has information on how people of faith and the nonprofit community have been working since 2017 to keep the Johnson Amendment.
Be ADVOCATEs, not PARTISANs: A guide for campaign season
This one-page guide provides a general overview of the permissible and problematic activities under the Tax Code for 501(c)(3) organizations when it comes to campaigns, as of 2024.
The IRS’ Johnson Amendment policy shift is an illusion disguised as reality
The court filing in Texas in 2025 from the IRS may appear to open the door to political endorsements, but it conceals the risks and pressures that follow. Read more.
Column: A court filing invites partisanship into houses of worship
BJC Executive Director Amanda Tyler writes about the concerning 2025 action to undermine the protections of the Johnson Amendment and the need for a civic society not co-opted by money in politics.
Article: IRS Proposal to Allow Political Speech in Churches Is Bad Advice
In a piece published by Bloomberg Law on July 14, 2025, BJC General Counsel Holly Hollman explains an unorthodox legal maneuver from the IRS and how it’s creating bad advice for houses of worship.
Can churches engage in political activity?
In this 2022 video, Amanda Tyler shares the rules for churches and other 501(c)(3) organizations who want to maintain that tax status and keep their prophetic voice. Watch it on YouTube.
Johnson Amendment Key Points
Changing the current law is unnecessary, unwise and unwanted.
Podcast: Amanda Tyler and Tim Delaney
BJC Executive Director Amanda Tyler and Tim Delaney, President and CEO of the National Council of Nonprofits (at the time of recording this podcast), discuss the Johnson Amendment. Released: Feb. 27, 2018.
Podcast: Pastor Stephen Cook and Amanda Tyler
Pastor Stephen Cook discusses his support for the Johnson Amendment and how it protects houses of worship. He also shares how his church worked to come together after a divisive campaign season. Released: June 19, 2018.
Column: Reality over rhetoric
In a 2017 column, Amanda Tyler discusses President Trump’s Executive Order on “religious liberty” that mentioned the Johnson Amendment, and she explains how some supporting the tax law are blurring the lines.
Politicize our charities and churches? No, thanks.
This 2017 column by BJC Executive Director Amanda Tyler (published by Religion News Service) shares how the Johnson Amendment protects religious groups and why people of faith want to keep it.
Community Not Candidates
Religious and denominational organizations oppose a change in the law and delivered a letter to Congress in April 2017.
Read their letter and learn more:
BJConline.org/CommunityNotCandidates
2017 timeline of activities
Click here for a graphic that gives an overview of the various activities throughout 2017 that protected the Johnson Amendment when it was under constant threat — from both the executive branch and from Congress.
Give Voice
More than 5,600 nonprofits joined together asking to keep the Johnson Amendment in 2017.
Read their letter and join them at GiveVoice.org
Faith Voices
More than 4,000 faith leaders — clergy and laity from all 50 states — signed a letter to Congress asking to keep the Johnson Amendment. The first version was delivered in August 2017.
Join them by signing the letter at Faith-Voices.org
Hear from them at BJConline.org/Faith-Voices.
