IRS filing may signal giving churches greater political latitude

The U.S Capitol in Washington, D.C., on Jan. 26, 2017. (LCMS/Erik M. Lunsford)

By Jeffrey Hemmer

The Johnson Amendment, added to the United States tax code in 1954, has been the reason pastors (and other nonprofit leaders) have long known not to endorse candidates for political office from the pulpit. The amendment declared that churches and other 501(c)(3) nonprofits, at the risk of losing their tax-exempt status, “are absolutely prohibited from directly or indirectly participating in or intervening in any political campaign on behalf of (or in opposition to) any candidate or elective public office.”

Proposed by then-senator Lyndon Baines Johnson as a last-minute amendment to the revisions to the Internal Revenue Service Tax Code in 1954, the amendment only restricted the political participation of nonprofits that fall under the IRS 501(c)(3) categorization, making no such restrictions on social welfare organizations, labor unions or trade associations. The amendment prohibits nonprofits from endorsing candidates or making contributions to candidates or their campaigns, but critics have argued that the otherwise vague language of the amendment opens the door to varying interpretations and enforcement. In 2017, for instance, the IRS apologized for “heightened scrutiny and inordinate delays” in its treatment of applications for 501(c)(3) exempt status from politically conservative organizations.

But a recent IRS court filing responding to a lawsuit from two Texas churches and the National Religious Broadcasters may be signaling a change in position regarding churches endorsing political candidates through speech with parishioners. “When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither ‘participate[s]’ nor ‘intervene[s]’ in a ‘political campaign,’ within the ordinary meaning of those words,” the filing said.

Mark Stern — a Lutheran Church—Missouri Synod (LCMS) congregation member who is also an attorney — says, “Even before this [development], pastors and congregations had the ability to speak on moral issues, e.g., abortion; conduct voter registration drives; and distribute voter guides that contained factual statements about candidates’ positions on various issues, so long as they did not constitute an express endorsement of a candidate.”

Since 2008, the Alliance Defending Freedom has pushed for the repeal of the amendment through the Pulpit Freedom Initiative, which encouraged pastors to violate the amendment as a form of protest. At the 2017 National Prayer Breakfast, President Trump pledged, “I will get rid of, and totally destroy, the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution.”

While the judge in the lawsuit has not yet ruled on the motion that would settle the lawsuit, pastors are already wondering at the wisdom of enhanced political engagement from the pulpit.

The Rev. Scot Missling, LCMS pastor and public policy advocate for the LCMS Minnesota South District, recently wrote to his district: “What we are allowed to do … what is legal … is, of course, not the same as what we should do. In fact, it seems that this is almost certainly true in this case. That is, for a wide variety of reasons, it seems clear that the mission of the Church — the proclamation of the Gospel of Jesus Christ — would not be well served by either pastors or congregations becoming so overtly political as to endorse or advocate for or against a specific person running for office. And, in fact, this reflects a long-standing consensus within the LCMS.”

However, while caution is well heeded, many pastors will appreciate the religious freedom breathing room if this filing changes the historic position of the IRS. “We preach Christ crucified,” we acknowledge. But preaching the Law, catechizing toward Christian virtue, and encouraging conscientious engagement in the public square often requires pastors to speak on issues sometimes criticized as too political. Speaking for the lives of the unborn is a confession of the goodness of humanity, originally made in the image of God, and all for whom Jesus died. Speaking about the unbreakable union of a marriage between one man and one woman is a profound mystery that confesses the union of Christ and His church (Eph. 5:32). The church has always cared less about legislating morality than about confessing the goodness of the Creator’s design for His creation.

“Pastors need to be engaged in state and national political discourse. This does not come naturally to the Missouri Synod, mostly due to our history and you will probably take heat for ‘being political,’ but the time has long since passed for us to speak up boldly and clearly on what the Christian confession of good and just government is,” said Missling in an interview with Reporter. But no political candidate will likely ever confess the fullness of the truth of the Word of God. And the role of the church has never been to create a perfect government here on this side of the Resurrection.

Stern cautions, “I would encourage congregations to tread cautiously. It is important for Christians to inform themselves about governmental issues so they can wisely exercise their franchise as citizens. However, God does not mandate any particular form of civil government, so we should be careful not to equate a candidate or party with the will of God — as compared with moral issues where the Bible speaks clearly, e.g., abortion, marriage and the duty of parents to raise their children.”

The church is a community of the future, confessing a reality that transcends any earthly government or institution. While we are called to pray for our leaders and submit to them, “that we may lead a peaceful and quiet life, godly and dignified in every way,” our fear, love and trust is never in rulers who “are but mortal” (Lutheran Service Book 797:2).

The church is always a force for social good. Now, perhaps, we may see greater latitude to speak toward what is good for our neighborhoods, cities and communities. Any permission from the government to encourage that government to do its job of promoting virtue and punishing vice is always welcome.

The Rev. Jeffrey Hemmer (jeffhemmer@gmail.com) is pastor of Bethany Lutheran Church in Fairview Heights, Ill.

Editor’s note: After this article was first posted, it was removed pending legal review. It has now been reposted with significant updates.

Posted Sept. 5, 2025/Reposted Sept. 18, 2025