In a reversal of decades of legal precedent, the Internal Revenue Service said in court filings on July 7 that churches and other religious 501 c(3) organizations can endorse political candidates in certain circumstances.
The new position, which was made in a joint filing intended to end a lawsuit brought by a group of high-profile Christian organizations last year, carves out a narrow exception to the Johnson Amendment, which has banned political activity by churches since 1954.
The rule was introduced by former President Lyndon B. Johnson in 1954 when he was serving as the U.S. Senate Majority Leader. It banned all tax-exempt organizations like churches and charities from “directly or indirectly” participating in politics, specifically in endorsement or opposition of candidates.