IRS says churches should keep tax exemption even if pastors back candidates

Washington — The IRS says pastors who endorse political candidates from the pulpit shouldn't have to risk their churches losing their tax-exempt status.

The move effectively calls for a carve-out for religious organizations from the rarely used IRS rule called the Johnson Amendment, put in place in 1954 and named after then-Sen. Lyndon Johnson.

In a joint court filing intended to end an ongoing case against the IRS, the tax collection agency and the National Religious Broadcasters Association - a Evangelical media consortium - and other plaintiffs have asked a federal court in Texas to stop the government from enforcing the Johnson Amendment against the plaintiffs.

The Johnson Amendment to the U.S. tax code prohibits tax-exempt organizations, including churches, from endorsing or opposing political candidates.

The Christian media group and others sued the IRS last August, saying the amendment violates their First Amendment rights to the freedom of speech and free exercise of religion, among other legal protections. On Monday, the IRS and plaintiffs wrote that the Johnson Amendment should be interpreted "so that it does not reach communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith."

The New York Times was first to report news of the court filing.

The Times noted that experts in nonprofit law said the IRS stand could lead to a big increase of politics being espoused in churches, even though the filing put in writing what already was pretty much an unspoken IRS policy.

The IRS has generally not enforced the Johnson Amendment against houses of worship for speech related to electoral politics.

President Trump has said he wanted to get rid of the Johnson Amendment and signed an executive order in 2017 directing Treasury to disregard the rule.

"I will get rid of and totally destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution," Trump said at a National Prayer Breakfast in 2017, which is a high-profile event bringing together faith leaders, politicians and dignitaries.

Representatives from the IRS and the National Religious Broadcasters Association didn't respond to an Associated Press request for comment.

Earlier this year, Republican lawmakers introduced legislation to scrap the Johnson Amendment.