IRS Files Consent Decree Allowing Churches to Endorse Candidates Without Losing Tax Status

The IRS filed a court document in the Eastern District of Texas on July 7, 2025 as part of a proposed consent judgment settling a lawsuit by National Religious Broadcasters and two Texas churches. The decree stated that when a house of worship speaks to its congregation through customary channels during a religious gathering, the IRS would not revoke 501(c)(3) status for discussing electoral politics through a religious lens. The Johnson Amendment remained law, but the IRS agreed not to enforce it against churches — achieving through administrative action what Congress had declined to do.