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The U.S. Internal Revenue Service (IRS) has declared that pastors who express support for political candidates from the pulpit should not lose their churches' tax-exempt status. In a joint court filing aimed at concluding a case against the IRS, the federal agency asked a Texas court to exclude various religious organizations (the plaintiffs) from the application of the Johnson Amendment on July 7.
This judicial presentation emerges from a lawsuit filed with the IRS in August 2024. In this case, an evangelical content consortium called National Broadcasters Association, accompanied by other groups, sued the IRS. The plaintiffs argued that the Johnson Amendment violated their free speech rights, guaranteed by the First Amendment to the U.S. Constitution.
In a joint statement, the IRS and the plaintiffs stated that the Johnson Amendment should be interpreted so that it does not extend to communications from a place of worship to its congregation, in the context of religious services, through its usual channels of communication on matters of faith.”
The Church and the IRS
In the United States, religious organizations enjoy tax exemption, Which means they don't have to pay taxes to the IRS. A pastor, for example, doesn't have to pay land taxes to the government for the space his church occupies. There are several non-religious organizations that will also enjoy this tax exemption: some nonprofit organizations, various educational centers, and even some clubs or fraternities.
These organizations are tax-exempt for two main reasons: to respect the separation of church and state established by the Constitution, and because they are generally organizations that provide some public or social benefit.
This is where it becomes relevant “Johnson Amendment.” This law was established in 1954 by Senator and future President Lyndon B. Johnson. The law states that tax-exempt organizations cannot support or oppose any political candidate. This is the law that National Broadcasting Association and the other plaintiffs accuse of violating their right to free expression and religious freedom.
The President's Opinion
This IRS decision represents another victory for President Trump. In 2017, Trump had expressed interest in combating the Johnson Amendment. The President even signed an Executive Order ordering the Treasury to ignore the amendment:
“I will completely eliminate and destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retaliation.”
AP NEWS He points out that the IRS has rarely applied the Johnson Amendment to religious groups. The coming months will demonstrate whether allowing an evangelical pastor or a Muslim imam to influence the political decisions of their followers will have significant consequences in future elections.
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