Protecting the Johnson Amendment

In July 2025, the IRS tried to recast pulpit endorsements as “a family discussion concerning candidates” in a court filing. But, that case was dismissed in March 2026.

Known as the “Johnson Amendment,” this portion of the tax code protects 501(c)(3) organizations from opposing or endorsing candidates for office. When the IRS tried to shift the guidance, it threatened to turn churches into PACs and undermine the core mission of religious communities.

“BJC will continue to advocate for clear, bright lines that protect both religious liberty and charitable mission,” said BJC Executive Director Amanda Tyler in a statement. “The Johnson Amendment has served those ends for nearly 70 years.”

A person is passing a tray with small cups during a religious service.

Resources

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.

Statements, articles and videos