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.

PDF

Be ADVOCATES, not PARTISANS: A guide for election 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.

Access the PDF
Podcast

Why is the Johnson Amendment under attack again?

Amanda Tyler and Holly Hollman discuss this part of the tax code on an episode of the Respecting Religion podcast, including the concerning way the Trump administration is trying to undo the law in 2025.
In the news

The court case that could accelerate mixing religion and politics

In the Dallas Morning News, Amanda Tyler explains why a hearing on Nov. 25, 2025, to consider a settlement could erode “the wall of integrity that has long protected churches from partisan pollution.”
In the News

IRS Proposal to Allow Political Speech in Churches Is Bad Advice

In a piece published by Bloomberg Law on July 14, 2025, BJC’s Holly Hollman explains an unorthodox legal maneuver from the IRS and how it’s creating bad advice for houses of worship.
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

Johnson Amendment policy shift: 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.
PDF

Johnson Amendment Key Points

Changing the current law is unnecessary, unwise and unwanted. This 2-sided printable document offers simple points as to why people of faith overwhelmingly want to keep the Johnson Amendment.