Johnson Amendment Under Threat: Court Case Could Alter Nonprofit Nonpartisanship
A federal court case in Texas could weaken the Johnson Amendment, the 70-year-old law that keeps charitable nonprofits, including houses of worship, out of partisan politics.
Passed in 1954 with bipartisan support, the Johnson Amendment prohibits 501(c)(3) organizations from endorsing or opposing political candidates. Nonprofits can and should advocate for issues, but they are barred from direct electoral campaigning — a protection that helps preserve public trust and keep organizations focused on their missions.
Earlier this month, the IRS took a major step away from that precedent. In a legal filing, the agency argued that religious leaders could endorse candidates during services without losing tax-exempt status. Critics warn this would politicize houses of worship, open the door to partisan influence, and allow tax-deductible donations to be funneled into political campaigns without standard oversight.
“This move represents a grave threat to healthy boundaries between government and religion,” said Guthrie Graves-Fitzsimmons, Vice President of Programs and Strategy at Interfaith Alliance. “It aims to heavily politicize the pulpit, and could turn some religious institutions and organizations into thinly-veiled fronts for partisan groups and candidates.”
The case involves the IRS, the National Religious Broadcasters, and two Texas churches. A proposed legal settlement would declare the Johnson Amendment unconstitutional and bar its enforcement against those churches — potentially setting a precedent that could ripple nationwide.
The National Council of Nonprofits and partners are calling on organizations — including faith-based nonprofits — to sign a national letter in support of nonpartisanship before Friday, August 22 at 9 p.m. Eastern.
When the Johnson Amendment was under threat back in 2017, Kathleen Reardon, CEO of the NH Center for Nonprofits, offered a powerful reminder:
“Advocacy is often critical to advancing a nonprofit’s mission. But issue advocacy is very different from partisan politics. Political neutrality allows nonprofits to sustain services, remain safe spaces for community problem-solving, and retain the public’s trust.”