A joint court filing requests a federal court in Texas to stop enforcing the Johnson Amendment against religious organizations, including the National Religious Broadcasters Association (NRBA). The Johnson Amendment bars tax-exempt organizations from endorsing or opposing political candidates.
President Donald Trump expressed a desire to eliminate the Johnson Amendment and signed a 2017 executive order directing Treasury to disregard it. Republican lawmakers introduced legislation earlier this year that aims to repeal the amendment.
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The IRS explained it has rarely enforced the amendment against churches for political speech. The development suggests a potential carve-out for religious organizations to endorse candidates without risking tax-exempt status, impacting political speech rules for houses of worship.
