by The IRS carved out an exception to a decades-old restriction on political participation by tax-exempt nonprofits on Monday, allowing churches and other places of worship to recommend political candidates to their members.
In a court filing meant to resolve a lawsuit brought by two Texas churches and a Christian broadcasters’ group, the government made that claim.
The plaintiffs in the I.R.S. lawsuit had earlier requested that a federal court in Texas establish an even more expansive exemption, holding that any nonprofit organizations, whether religious or secular, were permitted to recommend candidates to their members. A fundamental tenet of American nonprofit law—that tax-exempt organizations cannot be utilized as political tools—would have been nullified by that.
Despite the fact that it primarily appeared to codify what previously appeared to be the agency’s unwritten policy, the I.R.S. consented to a more limited carveout that nonprofit law experts said may significantly increase politicking in churches.
According to the agency, the I.R.S. would consider it a private affair, similar to a family debate about candidates, if a house of faith gave its members an endorsement of a candidate.
In a motion filed with the plaintiffs, the agency stated that communications from a house of worship to its congregation in connection with religious services through its regular channels of communication on matters of faith do not violate the Johnson Amendment as properly understood.
Former President Lyndon B. Johnson introduced the law prohibiting NGOs from running for office as a senator in 1954, and it bears his name. President Trump has advocated for its repeal on numerous occasions.
The I.R.S. and the plaintiffs requested in the filing that a federal judge issue an injunction prohibiting the Trump administration and any successors from implementing the prohibition against the groups that filed the lawsuit.
A request for comment on Monday night was not answered by the I.R.S. or a plaintiffs’ attorney.
The I.R.S. has long appeared extremely hesitant to discipline religious leaders for political remarks they make during services. However, according to the experts, this was the first time the agency had officially declared that such remarks were not only accepted but also expressly permitted.
According to Lloyd Hitoshi Mayer, a law professor at the University of Notre Dame who has researched church control of political action, it essentially tells churches of all denominations and sects that you are free to endorse candidates from the pulpit. Additionally, it tells all parties and candidates, “Hey, it’s time to recruit some churches.”
Ellen P. Aprill, an emeritus professor at Los Angeles’ Loyola Law School, stated that she thought the I.R.S. ruling will spark fresh discussions on its boundaries. What happens if a church publishes internet recommendations? People who are not part of the church family could readily get communications intended for the congregation.
She stated that it will not be restricted to their membership alone. These days, not even Las Vegas stays in Las Vegas. Everyone has their own webpage.
Reporting was given by Seamus Hughes.
