By Tyler McKenzie
It all started with … Revenge!
In 1954, future-president Lyndon B. Johnson, then a U.S. Senator, swiftly proposed a floor-introduced amendment to the U.S. tax code that would impact what was preached in American pulpits for the next seventy years. It is now infamously known as the Johnson Amendment. If you have never heard of it, your preacher has. The record shows no debate on the floor, no hearings, no public testimony. It sped through congress with bipartisan support and was signed into law by Republican President Dwight D. Eisenhower. The Amendment is only thirty-one words, but it prohibits churches and other 501(c)(3) organizations from endorsing or opposing political candidates.
Many suggest that Johnson proposed it as political payback against two nonprofits who opposed his reelection run for Senate. Revenge! Here’s the kicker—neither of these nonprofits were religious. They were partisan nonprofits who enjoyed tax-exempt status while funneling money into campaigns against Johnson.
July 7, 2025 … the IRS blinked!
On Monday, July 7th, the IRS finally blinked … or at least clarified their already lenient stance on enforcement. In a settlement agreement still awaiting court-approval in the U.S. District Court for Eastern Texas, the IRS agreed that churches can endorse political candidates without losing tax-exempt status. They were settling a lawsuit filed by the National Religious Broadcasters and two churches. These three entities sued the IRS, arguing that the Johnson Amendment violates their constitutional right to free speech. The IRS responded by clarifying that they see “good faith” communication within the church about politics as more or less a conversation between family members around the dinner table.
Is the IRS coming for you?
It is important to note that since 1954, many churches have spoken freely about politicians and political issues. From the Civil Rights Movement in the 60s, to the Moral Majority of the 80s and 90s, to the evangelical factions that have synergized for and against Trump … the Johnson Amendment hasn’t stopped pastors from saying what they think. I could only find one enforcement case in seventy years. It was in 1992 when the IRS successfully revoked the 501(c)(3) status of Branch Ministries in Binghamton, NY. They ran two full-page newspaper ads in USA Today and The Washington Times against Arkansas Governor Bill Clinton who was running against George H.W. Bush for president. The ads warned, “Christian Beware! Do not put the economy ahead of the Ten Commandments.” They accused Clinton of supporting abortion, homosexuality, and condoms for teens.
It is also important to note that the settlement agreement is a proposed consent judgment. It still awaits court approval and would only be narrowly binding on the parties of this specific case. It could be broadened later, but only if a higher court affirms it. What happens in East Texas stays in East Texas … at least for now.
Fight for the Church’s Right to Free Speech!
Naturally, opinions have congealed around two positions. Those who want to see the Johnson Amendment weakened and repealed argue that it is a blatant violation of free speech. They call it discrimination against charities and churches. Just because an organization has been granted tax-exemptions to do work for the common good doesn’t mean the government can suppress its speech. Especially if that said tax-exempt organization is the church. We are to be a moral compass, prophetically calling the world to turn from idols, including the political variety.
This argument makes a lot of sense to me. As an overarching principle, we should resist when the government tries to muzzle us. We should not accept any sort of quid-pro-quo deal that offers us tax-breaks but takes from us our voice. One of the gifts the church can provide to society is the truth
Protect the Church from Corruption!
On the other hand, those who resist repealing the Johnson Amendment fear it would open the church to corruption. This also makes a lot of sense. There is an enormous amount of money that goes into political campaigns. Imagine if this money was being dangled before fallen church leaders. Imagine a big SuperPAC offering to fund a church’s capital campaign in exchange for a soft endorsement or an invitation for the candidate to “share their testimony with the church.”
I’m no tax accountant, but the rules for church donations are different than political ones. Church donations are tax-deductible. Church donations do not have to be reported by individuals if you take the standard deduction. Churches do not have to report donors to the IRS. Churches don’t have to fill out a Form 990, which is basically a public transparency report for tax-exempt organizations. Now imagine if political operatives could take advantage of all this.
Not only would these bad actors target churches of influence, but they could also start new “churches” or “Christian ministries” that are actually partisan entities. Say most preachers courageously resist the temptation of political money, these operatives could just make their own. You better believe that these corrupt partisan “churches” will be the ones mainstream media will be headlining their shows with. This would lead to an even greater erosion of public trust in the American church.
One of the principles our democratic republic was built on an honest assessment of human depravity. The Constitution enumerates checks and balances to power out of a recognition that no one can be fully trusted. We are all sinners. Maybe the Johnson Amendment is like that … a wise restraint on the church that protects us from the darkness that lurks within.
So … Repeal or Protect? What do you think?
Honestly, I hate to do this, but I’m not sure. What I am sure of is that, in the grand scheme of things, it doesn’t change my ultimate job as a preacher. Repeal or not, I don’t need permission from the government to speak about issues relevant to the church. Jesus is my king.
- Jesus was clear, government has legitimacy only because God says so! “Jesus [said to Pilate], ‘You would have no power over me unless it had been given you from above.’” (John 19:11, Revised Standard Version, Anglicized).
- Jesus was clear, our Kingdom has different values than the world’s. “Jesus [said to Pilate], ‘My Kingdom is not an earthly kingdom. If it were, my followers would fight to keep me from being handed over to the Jewish leaders. But my Kingdom is not of this world.’” (John 18:36, New Living Translation).
- Jesus was clear, there are things that belong to God that don’t belong to government. “Jesus said to them, ‘Give to the emperor the things that are the emperor’s, and to God the things that are God’s.’” (Mark 12:17, NRSVA).
- Later, Peter applies all of this before the High Council when they threatened him to stop preaching. “We must obey God rather than any human authority.” (Acts 5:29).
The Johnson Amendment doesn’t impact the higher law I am bound to as a Kingdom ambassador. Government gets my respect. God gets my ultimate respect. I’ve only voted in a handful of elections, but I have yet to see a politician in my lifetime who doesn’t have positions worth thoughtful critique, missteps worth honest accountability, and ideas worth serious deliberation. We must resist letting politics color everything we say, but we must also resist the easy path of avoiding confrontation.
The pantheon of faith is loaded with political subversives … Wilberforce, Bonhoeffer, King. As the culture wars burn, pastors sense we should be speaking into wide array of issues, but many ignore those that might offend the partisan sensibilities of powerful congregants. It’s an exercise in self-preservation. They fear repercussions from their people more than penalties from their government and judgment from their God.
I believe preachers should run toward the controversy because we can bring compassion into the corruption, conviction into cynicism, clarity into confusion, and Christ into the culture. I believe that God’s Word has something to say about all the controversial issues we are dealing with. I also desire to model a better way of addressing them. How out of touch does the church look when sexuality, race, politics, and ethics are being duked out on the news, on social media, on the family text, but we ignore them? We got the Word of God! We got Jesus who is the way, truth, and life. We got a Holy Spirit who can produce fruit like love, kindness, and self-control as we speak into the controversy. We should be the first and the best at talking about politics, and we should do it with only the fear of God guiding us.
I have heard pastors say that Jesus was politically opaque, and we should be too. I disagree. Jesus wasn’t partisan, but he was political. The center of the gospel is a King and Kingdom. Preach it, y’all.
Tyler McKenzie serves as lead pastor at Northeast Christian Church in Louisville, Kentucky.
Author: Christian Standard
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I won’t change my practice one way or the other. I would always freely share what the Bible said on a certain topic and then I would mention from time to time the positions of certain politicians. If someone got particularly anti-Christian—or abused scripture in a speech I would call it out. We would also supply non-patrician lists of politicians and the particular positions they took on moral issues. Other than that adults have to make their own decisions and vote their conscience.
I’m an old man, a conservative old man but first a Christian.
The last three presidential elections have in my opinion had people completely unfit to be president.
I chose not to vote for president, writing in ‘None of the above.’
It has been suggested to me that I should have voted for the “lesser of two evils.” I don’t see that choice in God’s word nor am I confident that it’s possible to determine.
My feeling is that the gospel is to be preached. Man has not the ability to see into or know the future behavior of a candidate.
My church is over 100 years old and has never filed for a 501C3 – its tax exemption was granted by the State of Illinois when the church was founded. The Articles of Incorporation clearly states that we are a religious organization (a church) and they declared us tax exempt. The IRS has already codified into the tax code that churches are tax exempt, so the 501C3 controversy is really a non-starter. The ONLY benefit that a church gets with a 501C3 is that they can provide a yearly statement on the tithes and offerings from members and donors for their tax records. Because we are not a 501C3, our church does not provide those statements and it is left up to the donor to maintain their own records of giving for their tax filings. This is how it was originally set-up and expected to be handled by churches and their donors. Churches, if incorporated by their States correctly, do not need a 501C3 to operate as a church and still receive tax exemption. I am not a tax attorney but have gone down this “trail” many times as an Administrative Pastor.
I teach an adult class on Sunday morning. I have strong political convictions, but I try to avoid letting those convictions color my teaching. My political convictions have changed over my 90 years, but I’ve always strongly believed in separation of religion & state, because I believe connecting the two makes for corruption in both. For the record, I’m appalled and alarmed at the current state of affairs where evangelical leaders support an administration that opposes diversity, equality, & inclusion, which seem to me, clearly New Testament values.
Interesting article but I was saddened to hear you say you’ve only voted a handful of times…you need to listen to some of The Public Square broadcasts on all things relating to issues being bantered in our country. Elections are important…politicians were not meant to be.
I just like the helpful information you provide in your articles
Thanks for the detail on how the Johnson Amendment came into being. I knew the motive behind it but not the naked political tactic involved. The comment about only one enforcement case in seventy years was a surprise and I agree that too many churches have hidden behind the amendment when they should have preached from the pulpit – maybe even in front of it – about hot moral and political issues. Preaching about the issues is similar to the “hate the sin but love the sinner” mantra we sometimes recite. And many sincerely questioning people are grateful to learn the relevant biblical truth.
In addition to the pro/con considerations regarding a contribution receipt you mentioned that a congregation should also consider the impact on their contributors who itemize on their tax returns. Someone who tithes is also more likely to itemize his deductions, hence may need the receipt documentation from the church to support his tax return. (Yes, I’ve been challenged on that.) A related matter is that state approval as a tax-exempt organization can save operations and maintenance money, a large savings for some congregations.
I did cringe at the statement that “I’ve only voted in a handful of elections” and was disappointed. For me, voting is part of “Giv[ing] to the emperor the things that are the emperor’s,” especially so considering our nation’s history to win our freedom to govern ourselves. Yes, this is my bias. I don’t broadcast the details but when people find out I served 30 years on active military duty they often blurt out a rote Thank You For Your Service. Usually I look them in the eye and ask if they voted in the last election. If they demur and stumble over an excuse I say Don’t thank me; go vote. A lot of people have died so you could.
And to your closing paragraph, Amen!