Topic: Irs

The history of the Johnson Amendment is explored, explaining how then-Senator Lyndon B. Johnson introduced a 31-word restriction to the 1954 tax code to silence non-profit organizations like H.L. Hunt’s Facts Forum. This amendment effectively barred 501(c)(3) organizations, including churches, from participating in political campaigns or endorsing candidates.

A 2025 legal victory is detailed where the IRS entered a consent judgment with the National Religious Broadcasters and several Texas churches. The agreement clarifies that the IRS will no longer treat political speech from the pulpit as a violation of tax-exempt status, provided the commentary is delivered through customary religious channels.