Important Update: Recent Change in IRS Policy Affects Churches’ Political Speech

Eleven months ago during the 2024 election season, I shared a video outlining what nonprofits can and can’t do or say politically. Today, I’m making a new video to update you on the major changes announced July 2025, specifically for churches. And if your nonprofit is not a church, stick around to find out what these changes mean for you.

Today I want to summarize:

• What just changed
• What hasn’t changed
• How this applies differently to churches vs. other nonprofits
• Why this still matters for long-term compliance

What Has Changed for Churches

As of July 2025, the IRS has formally settled a lawsuit involving two Texas churches and the National Religious Broadcasters. In that filing, the IRS clarified that:

• Churches and other houses of worship may now endorse or oppose political candidates from the pulpit or through traditional church communications, without fear of losing their 501(c)(3) tax-exempt status.
• This includes sermons, bulletins, websites, and other expressions tied to the church’s regular religious activities.
• These endorsements are allowed so long as they are not tied to financial contributions, campaign activities, or use of church resources beyond normal communication channels.

What Has NOT Changed

• The Johnson Amendment remains federal law. It has not been repealed.
• The IRS’s new position is a policy change, not a change in the law.
• The IRS has only changed how it interprets and enforces this law specifically for churches and houses of worship.
• All other 501(c)(3) organizations—including schools, charities, and foundations—are still prohibited from endorsing or opposing political candidates.
• Any political endorsements tied to donations, campaign coordination, or non-religious organizational resources may still be considered a violation, even for churches.

Why This Matters for Compliance

Even though enforcement has shifted, churches should still be aware that:

• This is a policy interpretation, not a legislative repeal.
• A future administration or IRS commissioner could reverse course.
• The underlying legal risk still exists if policy enforcement changes again.
• Non-church nonprofits are still fully bound by the original Johnson Amendment restrictions.

For all 501(c)(3) organizations, remaining informed on compliance changes is essential—especially as election cycles intensify and public scrutiny grows.

Final Note

As always, this change emphasizes the importance of staying current on nonprofit tax and compliance issues, and this info is being shared as general information, not legal or tax advice. We recommend churches and nonprofit leaders:

• Review internal policies on political engagement
• Educate leadership teams on what is and isn’t allowed
• Seek legal counsel for advice specific to your situation

Heart to heart

As a congregation member and participant in many religious organizations, let me share my personal guidance on this.  While it may now be okay to “endorse a candidate”, the best kind of leaders don’t tell people what to do; instead, they equip them to be who they were created to be.  So a more beautiful expression of this for me (and an example that I’m more likely to receive) is a leader that clearly equips me with truth about the issues, candidates’ platforms, and key principles and then personally explains how these are all reflected in their practical decision to support a candidate.   

And if you’re thinking, “Wait, do we even have a policy about political engagement?” Then I want to remind you that we are passionate about partnering with churches all over the country to help implement the types of policies and systems that not only safeguard resources and strengthen stewardship, but also prioritize compliance through cultures of safety and transparency.

To begin a conversation about your church’s needs and whether we might be a good fit to come alongside you in this season, click HERE. I look forward to serving you.