We are pleased to share an article by Church Law & Tax Attorney and Editor, Matthew Branaugh, for religious leaders, churches, and other religious organizations to navigate political activities during and beyond an election season. The original article can be accessed on their website, linked here, along with a free downloadable resource guide: Can Our Church Get Political – 2026 Midterm Update.
This article describes the legal landscape surrounding politics for Section 501(c)(3) organizations, addresses recent developments, and provides practical guidance beyond the legal dimensions. Adaptations from the original version include recent developments and related topical links to Wagenmaker & Oberly articles.
Can churches get political, or should they? These questions may feel especially loaded as the heat of our political landscape seemingly burns hotter than ever. Some want to see their houses of worship take a stand for or against specific candidates or causes. Others wonder whether any stands taken by their houses of worship should occur at all. Many religious leaders feel caught in the middle.
To help, Church Law & Tax put together a free downloadable guide to help churches, pastors, and other religious leaders navigate political activities. The goal is to help them understand where lines exist, and how they should thoughtfully consider their actions. Thankfully, while the political landscape offers a lot of heat to our cultural moment, religious leaders and their organizations (here, collectively referred to as pastors and churches) have an opportunity to bring light.
A Fuller Picture
Technically speaking, churches can get political. The Constitution’s Free Exercise and Free Speech clauses offer robust protections for churches and pastors to speak and act as they feel called based on their theological convictions. Whether it’s endorsing a candidate for Congress or lobbying against a ballot measure involving, say, the legalization of marijuana, they can respond as they feel led. But there’s more to consider.
Specifically, the Internal Revenue Service (IRS) lays out two requirements for nonprofits and churches in order to maintain their tax-exempt statuses. One requirement, based on the controversial 1954 adoption of the “Johnson Amendment,” says tax-exempt entities cannot support or oppose political candidates, even to an insubstantial degree. The other, based on an act of Congress from 1934, says churches can support or oppose ballot measures, or lobby for or against legislative matters—but only if these activities represent “no substantial part” of their overall operations. Defining “substantial” has proven elusive over the years. (For more information about lobbying activities, please see our law firm’s Lobbying Basics for Nonprofits article. For additional guidance about specific election-related activities and whether they are legally allowed or not, please see our law firm’s Election Year Dos and Don’ts article.)
Status Quo
Adding to the ambiguity: the IRS’s limited enforcement, along with as-yet inconclusive other legal developments as follows. First, the IRS has openly pursued only a handful of violations. (For some additional historical background, please see our law firm’s IRS Back in Church and Preaching Ban articles.) Second, a 2017 executive order issued by President Donald Trump sought to relax enforcement of the Johnson Amendment against religious organizations but was limited in its legal effect given current law. Third, a 2024 lawsuit brought by two Texas churches and the National Religious Broadcasters appeared destined to bring change when the IRS agreed to a proposed consent judgment offering churches and religious organizations more leeway for communications to their congregations in connection with religious services. But in March of 2026, a federal judge dismissed the case on jurisdictional grounds, before the consent judgment took effect. The plaintiffs have appealed to the Fifth Circuit (No. 26-40237) and DOJ has also filed in support of reversal. Fourth, in April 2026, Treasury Secretary Scott Bessent announced that Treasury and the IRS intend to issue guidance setting "clear, administrable standards for houses of worship."
As of now, the status quo remains. The IRS has also listed updated guidance on the Johnson Amendment as a 2025-2026 priority, but it has not issued anything further yet. Thus, while many religious leaders currently face continued uncertainty as we enter a new election season, further clarification before the close of 2026 appears highly likely, and the IRS’ proposed settlement does provide a good indication into what that substantive guidance may look like.
Until the status quo changes, should they support or opposed candidates? What stands should they take? Is risking their Section 501(c)(3) tax-exempt status worth it? Should tax exemption even influence a decision to begin with?
Room to Advocate
Pastors and church leaders should first examine how God is calling their church to act, whether it involves a candidate or an issue. For some, they are resolute about issues affecting their communities—or the country as a whole—and they believe they need to engage, as is their right.
The Constitution protects churches and pastors who wish to speak into these issues, and whether it comes from the pastor’s preaching, a pastor testifying on behalf of the church before a legislative committee, or other forms of advocacy, there is room to act. Those actions won’t likely trigger IRS scrutiny, either, unless the time, money, and resources expended become a substantial part of the church’s operations.
While the constitutional protections remain when it comes to political candidates, the assurances of tax-exempt protection do not. Even with relatively nonexistent IRS enforcement, pastors and church leaders must contemplate what a loss of exemption could mean for their congregations. Among the potential impacts:
· federal tax exemption;
· state tax exemption;
· property tax exemptions;
· sales tax exemptions;
· charitable contributions deductions for donors;
· eligibility for certain types of retirement plans;
· availability of unemployment taxes.
More importantly, though, a church’s stand for or against a candidate or issue may invite division within the congregation itself. A 2024 survey by the National Association of Evangelicals reinforced these concerns, with 98 percent of pastors saying candidate endorsements should be avoided—largely because of the divisions they can cause.
A Force for Civic Good
While there is an opportunity to bring light on key political issues during this election season, churches and pastors also have an opportunity to shine in another important way: they can support our country’s democratic processes. For instance:
● Hosting nonpartisan forums inviting all candidates;
● Serving as a precinct location for elections;
● Compiling and distributing voting records (without commentary) of candidates on major issues;
● Conducting nonpartisan voter registration drives; and,
● Providing educational materials and hosting educational meetings about community issues, such as drug legalization, education reform, health care access, and economic development.
Can churches get political? Constitutionally speaking, yes. Should churches get political? That’s a more nuanced question for every pastor and church, but one worth answering. There’s an opportunity to bring light, even in the heat of an election season.
Thank you to Matthew Branaugh, Attorney and Editor of Church Law & Tax, for graciously allowing our law firm to republish this article. As a reminder, be sure to download Church Law & Tax’s free guide on churches and political activities. For more recommended reading, see also “Politics and the Church: Activism, Speech, and the Tax Code.”
