Religious Organizations and Political Activity: A 2026 Election-Year Guide
By: Patrick Sternal, William M. Klimon, and Rebekah Marino
Can a church endorse a candidate? In most cases, no. The Johnson Amendment still bars tax-exempt churches and religious organizations from supporting or opposing candidates for public office, and it remains in force for the November 3, 2026 election. Treasury and the IRS have signaled new guidance, but until it is issued, the current rules apply in full.
Key takeaways
- The Johnson Amendment is still in effect. Section 501(c)(3) organizations, including churches, may not endorse or oppose candidates for public office.
- The 2025 church litigation did not change the rule. A federal court dismissed National Religious Broadcasters v. Bessent on March 31, 2026, so the proposed settlement never took effect.
- New guidance may be coming. Treasury and the IRS placed the Johnson Amendment on their 2025–2026 Priority Guidance Plan and have said they intend to clarify rules for houses of worship.
- The line is facts-and-circumstances, not bright-line. The IRS weighs all the facts and circumstances; Revenue Ruling 2007-41 is the principal guidance.
- A violation does not automatically cost a church its exemption. Excise taxes are the more common consequence, though revocation is possible in flagrant cases.
This guide explains how the rules apply heading into the 2026 midterms.
Are churches and religious organizations tax-exempt?
Yes. Organizations that further religious purposes and meet the requirements of section 501(c)(3) can be recognized by the IRS as tax-exempt. Churches—a term that includes temples, synagogues, mosques, and other religious congregations, along with their integrated auxiliaries and conventions or associations—are automatically treated as tax-exempt and do not need to apply for IRS recognition.
Churches also receive procedural protections other charities do not:
- Form 1023 not required. Churches are exempt from the requirement to file Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) but may find it advantageous to file for recognition to reassure donors.
- No Form 990. By statute, churches are exempt from the annual Form 990 filing requirement.
- Limited IRS inquiries. Section 7611 limits when and how the IRS may begin a church tax inquiry or examination. The IRS may proceed only if a high-level official reasonably believes, based on a written statement of facts, that the church may not qualify for exemption.
These protections do not exempt churches from the limits on lobbying and political campaign activity that apply to every 501(c)(3).
Is the Johnson Amendment still in effect?
Yes. The Johnson Amendment is the part of section 501(c)(3) that conditions exempt status on a charity refraining from endorsing or opposing candidates for public office. By statute, these organizations may not “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
The 2025 church litigation did not change the rule
Recent litigation challenged how the Johnson Amendment applies to churches, but it did not alter the law:
- July 7, 2025: In National Religious Broadcasters, et al. v. Long (E.D. Tex., No. 6:24-cv-00311-JCB), the IRS, represented by the Department of Justice, agreed to a proposed consent judgment stating that the Johnson Amendment would not apply to the plaintiff churches in certain circumstances—specifically, political communications made during religious services and through “customary channels of communication.” The judgment would have bound the IRS only as to the named plaintiffs and only for a narrow category of congregation-directed communications.
- March 31, 2026: The federal judge dismissed the case without prejudice, holding that the Tax Anti-Injunction Act and the Declaratory Judgment Act barred the court from approving the settlement. Nat'l Religious Broads. v. Bessent, No. 6:24-cv-00311, 2026 LX 179375 (E.D. Tex. Mar. 31, 2026) (published opinion).
Because the case was dismissed, the proposed settlement never took effect.
New guidance may be on the way
On April 3, 2026, Treasury Secretary Scott Bessent said the administration remains committed to protecting religious freedom and that Treasury and the IRS will provide additional clarity and guidance to houses of worship. Treasury and the IRS have said they intend to issue rules setting clearer standards for houses of worship, including for communications made during religious services, and they placed the Johnson Amendment on their 2025–2026 Priority Guidance Plan.
For now, the broad prohibition on political campaign intervention remains in effect and applies to churches and religious organizations.
How does the IRS decide what counts as campaign intervention?
The IRS evaluates all the facts and circumstances; there is rarely a bright-line rule. Its principal guidance, Revenue Ruling 2007-41, lays out the framework through 21 examples covering voter education, candidate appearances, issue advocacy, and the use of organizational resources. The sections below summarize the general boundaries that guidance reflects.
What political activities are permitted?
Churches and religious organizations exempt under section 501(c)(3) may engage in several election-adjacent activities:
- Nonpartisan voter registration and get-out-the-vote efforts.
- Preaching on election-related issues—such as valuing human life, caring for the environment, or aiding the poor—provided clergy do not endorse or oppose any candidate.
- Personal political activity by clergy and members, acting in their individual capacities rather than on behalf of the church. A title or religious affiliation should be used for identification only, not as a church endorsement.
- Candidate forums or debates, if all candidates are invited on equal terms, the moderator stays neutral, and the discussion covers a broad range of topics.
- Non-candidate appearances by politicians, such as a public official or subject-matter expert speaking at an event that does not mention the candidacy or election and involves no campaigning.
- Nonpartisan voter guides that cover a broad range of issues, present candidates’ positions neutrally, and avoid editorial comment or comparison to the church’s views.
- Advocacy on ballot measures, referenda, constitutional amendments, and Senate confirmation of judges and cabinet officials. Because these do not involve candidates, supporting or opposing them is treated as lobbying, not campaign intervention—permitted so long as it remains an insubstantial part of the organization’s overall activities.
What activities are risky?
These activities carry risk and should be undertaken only with a clear understanding of the potential consequences:
- Preaching on wedge issues closely associated with a particular candidate can edge into prohibited campaign activity.
- Inviting candidates to speak during church services. Candidates often cannot refrain from campaigning.
- Voter guides that reflect the church’s views in a way that promotes or opposes a candidate.
- Partisan digital activity. Endorsements, candidate links, and partisan messaging on a church website, social media account, email list, or livestream are treated like statements from the pulpit. Even linking to a candidate’s campaign website may constitute campaign intervention.
What is prohibited?
The following are not permitted under any circumstances:
- Recruiting or organizing volunteers to campaign for a candidate.
- Funding or producing messages that promote or oppose a candidate.
- Giving a candidate preferential access to facilities, mailing lists, staff, or other resources. Any such resources must be offered to all candidates on equal terms and at fair market value.
- Direct or in-kind contributions to a candidate, political party, or political committee.
What happens if a church violates the Johnson Amendment?
A violation does not automatically result in loss of tax exemption. The more common consequences are:
- Excise taxes on the organization and on any manager who knowingly approved the political expenditure, with additional taxes if the violation is not corrected.
- Injunctive relief. The IRS may seek to enjoin further political expenditures.
- Revocation of exempt status in flagrant or repeated cases. If exemption is revoked, donors may no longer deduct their contributions—a significant consequence for the organization.
What should religious organizations do now?
Assume the existing limitations apply in full. The Johnson Amendment remains in force and applies to churches and religious organizations on the same terms as other section 501(c)(3) entities. With the National Religious Broadcasters dismissal and new Treasury and IRS guidance on the horizon, the rules may shift—especially for speech tied to religious services. Until they do, consult counsel before engaging in any activity involving candidates or elections.
Summary of frequently asked questions
Can a church endorse a political candidate?
No. Section 501(c)(3) prohibits churches from endorsing or opposing candidates for public office. A church may address issues, register voters, and host balanced forums, but it may not support or oppose a specific candidate.
Did the 2025 court case end the Johnson Amendment for churches?
No. The proposed settlement in National Religious Broadcasters v. Long would have applied only to the named plaintiffs in narrow circumstances, and the court dismissed the case on March 31, 2026 before the settlement took effect.
Can a pastor talk about political issues from the pulpit?
Yes, within limits. Clergy may preach on moral and ethical issues tied to religious teaching, but they may not endorse or oppose a candidate. Preaching on issues closely identified with a particular candidate is risky.
Can a church host a candidate?
Sometimes. A church may host a forum or debate if all candidates are invited on equal terms and the event stays neutral. A politician may also appear in a non-candidate role, such as a public official or expert, if there is no campaigning.
Can a church support or oppose a ballot measure?
Generally, yes. Because ballot measures, referenda, constitutional amendments, and Senate confirmations do not involve candidates, advocacy on them is treated as lobbying rather than campaign intervention—permitted if it remains an insubstantial part of the organization’s activities.
What about a church’s website or social media?
The same rules apply online as from the pulpit. Endorsements, partisan messaging, and even links to a candidate’s campaign site may constitute prohibited campaign intervention.
