July 8, 2025

IRS says churches can endorse political candidates to congregations

 The Hill - Churches and other houses of worship registered as tax-exempt nonprofits can endorse political candidates to their congregations, the IRS said on Monday.

The decision, first reported in The New York Times, was communicated in a court filing intended to settle a lawsuit filed by two Texas churches and a group of Christian broadcasters.

501(c)(3) nonprofit organizations have long been prohibited from endorsing candidates or otherwise intervening in campaigns for political offices as a condition of their tax-exempt status. 

In its court filing, the IRS said endorsing candidates neither constituted taking part or intervening in a political campaign, as the agency’s code currently describes.

“Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more

than does a family discussion concerning candidates,” the agency wrote. 

... A 2022 investigation by ProPublica and the Texas Tribune found that at least 18 churches had endorsed political candidates, and the agency largely looked the other way.

 

No comments: