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The Johnson Amendment – Facing a New Threat to Charitable Nonprofit Nonpartisanship
July 10, 2025
This week, the nation’s nonprofit sector has witnessed an overtly misguided effort by the Internal Revenue Service which places the long-held principle of nonprofit nonpartisanship in real jeopardy.
Background
A long-held core value of the charitable nonprofit sector – nonprofit nonpartisanship – is again being threatened by the federal government. In 1954, Lyndon B. Johnson, who was then a senator from Texas, introduced an amendment providing that in exchange for federal tax-exempt status, a charitable nonprofit, foundation, or religious organization 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.”
What is sometimes referred to as the “Johnson Amendment,” the provision requiring charitable nonprofit nonpartisanship, passed without controversy. Since then, it has been supported and expanded upon by presidents of both parties, shielding charitable 501(c)(3) nonprofits and the people they serve from political partisanship. The amendment has ensured that (c)(3) nonprofits can focus on their missions without becoming entangled in divisive partisan political battles that might damage communities, separate congregations, turn away constituents, discourage board service, dissuade donors, and do harm to millions of Americans that nonprofits serve every day. It also ensures that charitable nonprofits don’t became a back door for political fundraising.
Importantly, as this topic arises from time to time, the emphasis has been and continues to be the role of houses of worship, which are automatically assigned 501(c)(3) status by the IRS when they file as nonprofits. While there are 31 other types of nonprofits with differing abilities to embrace political perspectives and candidates, ALL (c)(3) organizations are beholden to nonpartisan activities.
Additionally, there are plenty of examples every year in communities across the country that break this law. The consequences are severe – loss of nonprofit status – if and when nonprofits are found to be violating the rules.
Recent federal litigation threatens nonprofit nonpartisanship
On July 7, the IRS, in a federal court filing, reversed nearly 70 years of legal precedent, saying that “churches and other houses of worship” can endorse political candidates in certain circumstances. According to the IRS, the filing was made to end a lawsuit brought by two Christian organizations purportedly to carve out a narrow exception to the Johnson Amendment for only the specific plaintiffs Sand Spring Church and First Baptist Waskom. But the potential implications are much bigger.
What does this decision mean?
It is clear right now that the threat to charitable nonprofit nonpartisanship is real, but the long-term impacts remain unclear. While the court case focused on two organizations, it seems impossible to imagine that the IRS will enforce nonpartisan activities for all organizations except two.
While studies indicate[1] that congregants will oppose any partisan activity in their places of worship, it appears that the IRS under its current leadership will not pursue compliance. Much more concerning is the true sea change afoot. It is entirely possible this recent ruling is about thwarting the rules and limitations of political campaign funding.
The New York Times reported on the ruling on July 7, 2025:
“The National Council of Nonprofits, which represents 30,000 such groups, warned that allowing tax-exempt groups to endorse candidates could lead to a future where political groups use nonprofits as a kind of legal disguise.
“Diane Yentel, the group’s president, said in a statement Monday that the I.R.S.’s move was ‘not about religion or free speech, but about radically altering campaign finance laws. The decree could open the floodgates for political operatives to funnel money to their preferred candidates while receiving generous tax breaks at the expense of taxpayers who may not share those views.’
“‘It basically tells churches of all denominations and sects that you’re free to support candidates from the pulpit,’ said Lloyd Hitoshi Mayer, a law professor at the University of Notre Dame who has studied regulation of political activity by churches. ‘It also says to all candidates and parties, ‘Hey, time to recruit some churches.’”
Foraker’s position
Since 2017, Foraker has actively supported efforts to protect nonprofit nonpartisanship alongside our partners at the National Council of Nonprofits.
We strongly oppose the use of charitable nonprofits for political purpose and encourage all charitable nonprofits to continue to practice the core principles provided in the Johnson Amendment that protects charitable nonprofits and all the people they serve from partisan politics.
The Johnson Amendment is also neutral in that it does not single out religious organizations and houses of worship but applies this restriction to all 501(c)(3) nonprofits, this new carve out within charitable organizations will cause confusion and be highly challenging to monitor.
Following the principals of the Johnson Amendment avoids politicizing the sector and subjecting nonprofits and foundations to demands for campaign contributions (thereby diverting donors’ money away from mission-related work to the benefit of politicians) and forcing political support.
Not only would weakening the Johnson Amendment damage public trust in the work of nonprofits, but it would also threaten the impartiality and independence of the charitable sector. At stake is the high level of trust donors, staff, volunteers, and board members have in charitable nonprofits and our ability to effectively partner in finding community solutions instead of being influenced by political expediency.
Partisan politics has no place in the work of thousands of charitable Alaska nonprofits. The charitable sector at its core brings people together to advance causes and create change throughout Alaska and our nation. We come together, often across political party lines, to support the issues and the causes that matter to us. This system works. Dismantling or damaging the current system by allowing partisan politics to enter into our mission-based work in the form of supporting or opposing those seeking public office will only make it harder, if not impossible, to meet our missions.
Those opposed to the Johnson Amendment claim that any restriction forces religious leaders to give up their constitutional right to free speech and is intended to silence religious groups from speaking to issues of morality. This is simply untrue. A limited restriction on partisan political speech by a tax-exempt nonprofit does not equal silencing. Such restrictions protect the integrity of nonprofits and their ability to focus on serving our communities without being beholden to any particular candidate or party.
The Johnson Amendment prohibits charitable organizations including houses of worship that receive tax-deductible donations from endorsing or opposing any political candidate or party in their formal activities. The amendment places no restrictions on discussions or advocacy with regard to political and social issues. This is not about whether one agrees with a particular issue position or not. Faith leaders can engage in partisan politics when acting solely as individual citizens and may endorse a candidate just as any other citizen, as long as they do not do so when acting in the name of their house of worship.
Imagine a day when the line between politics and charitable work becomes so blurred that charitable nonprofits, including religious institutions are actively engaged in encouraging people to vote for or against a particular candidate for public office. We are now closer than ever to this day in Alaska and across the country.
Call to Action
We call on all charitable 501(c)(3) nonprofits board, staff, volunteers, and donors to contact our federal delegation and let them know you oppose the dismantling of the Johnson Amendment and the erosion of the nonpartisan nature of American’s charitable nonprofits.
Senators:
Representative:
Johnson Amendment Timeline
July 1954: Senator Lyndon B. Johnson introduces a floor amendment restricting 501(c)(3) organizations to nonpartisan political activity only. It passes without controversy.
May 2017: President Trump signs Executive Order 13798, directing the IRS not to take adverse action against individuals, houses of worship, and religious organizations that speak out on “moral or political issues from a religious perspective,” when such speech has previously not been treated as participation or intervention in a partisan political campaign.
Nov. 2017: The House Ways & Means Committee inserts language into a tax bill to weaken the Johnson Amendment as it pertains to houses of worship. The Senate parliamentarian removes the provision.
Mar. 2024: The SAFE SPACE case is filed in U.S. Tax Court seeking to overturn the Johnson Amendment by claiming it amounts to censorship in violation of the First Amendment.
Aug. 2024: Two Texas churches and two advocacy groups file National Religious Broadcasters v. Werfel claiming the Johnson Amendment violates free speech rights under the First Amendment and equal protection rights under the Fifth Amendment because it is enforced unevenly.
Nov. 2024: The SAFE SPACE case is voluntarily dismissed but may be re-filed.
Mar. 2025: The most recent version of the “Free Speech Fairness Act” is introduced, seeking to allow 501(c)(3)s to engage in partisan political speech as long as it does not incur “more than de minimis incremental expenses.” Neither bill has moved as of this writing.
Apr. 2025: The IRS requests public comment to inform its 2025-2026 Priority Guidance Plan.
May 2025: The Institute for Free Speech asks the IRS to amend current regulations “to correct constitutional infirmities created by the rule’s interpretation of the Johnson Amendment” alleging it is unconstitutionally vague and chills free speech in violation of First Amendment rights.
June 2025: The Religious Liberty Commission held an initial hearing.
July 2025: The IRS filing is entered in federal court prohibiting enforcement of the Johnson Amendment for church plaintiffs.
Sept. 2025: The Religious Liberty Commission plans a hearing on the Johnson Amendment
[1] According to a 2024 survey conducted Lifeway research, an evangelical research organization, only three in 10 U.S. adults (29%) believe pastors publicly endorsing candidates for public office during a church service is appropriate. Three in five (60%) disagree, including 42% who strongly disagree and 11% aren’t sure.https://www.yahoo.com/news/irs-says-churches-endorse-political-100320724.html