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Opinion | IRS shouldn’t allow churches to endorse candidates

A proposal would let them do so while keeping their tax-exempt status. Once that door is open in the nonprofit world, even slightly, it will be hard to close.

July 17, 2025 at 10:59AM
Crucifix, Jesus on the cross in church with ray of light from stained glass.
"Nonprofits regularly and successfully advocate for issues like housing, health care and education — informing lawmakers and shaping better policy. They do this without endorsing candidates, and are better for it," Marie Ellis writes. (iStock)

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For decades, I’ve worked alongside nonprofits committed to strengthening their communities through civic engagement. I am truly dismayed by the IRS’ recent proposal to allow churches to endorse political candidates while maintaining their tax-exempt nonprofit status, by claiming the bedrock principle of nonprofit nonpartisanship unconstitutional. This outcome would undermine decades of established law and threaten the core of what makes the nonprofit sector one of the last truly safe, nonpartisan spaces in American life.

At the heart of this issue is the Johnson Amendment, a 1954 federal law that prohibits tax-exempt 501(c)(3) nonprofit organizations (“charitable nonprofits”), including churches, from endorsing or opposing political candidates.

Granting this carve-out to churches might seem narrow, but the exemption would lay the groundwork for future efforts to expand partisan activity across the nonprofit sector. Once that door is open, even slightly, it will be hard to close.

Nonprofits are deeply woven into the fabric of our country, from veterans support and arts organizations, to faith-based child care and after school programs. The nonprofit sector is one of the few remaining spaces in our country where people of all political beliefs can come together around shared goals — like caring for elders, helping young people thrive and protecting the environment.

Remaining nonpartisan does not mean staying silent. Nonprofits regularly and successfully advocate for issues like housing, health care and education — informing lawmakers and shaping better policy. They do this without endorsing candidates and are better for it. Being able to work with lawmakers from all parties is an important and essential part of how nonprofits operate and it strengthens our democracy.

Nonprofits offer lawmakers on-the-ground insight into how government systems like health care and education actually function. They highlight policy gaps and unintended consequences, and — because they are rooted in communities — can surface concerns and priorities from people who would otherwise be excluded from policy conversations.

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Proponents of the IRS’ move have asked a federal court to find the Johnson Amendment unconstitutional, falsely claiming that it “unconstitutionally prohibits” charitable nonprofits from “engaging in political speech.”

First, to say that the Johnson Amendment prohibits “political speech” is a purposeful misrepresentation of the law. In fact, the law narrowly prohibits endorsing political candidates or parties and does not prohibit nonprofits engaging in public policy, issue advocacy or lobbying.

Second, the Johnson Amendment only limits partisan activity by charitable nonprofits — not by individuals. Faith leaders can still endorse candidates as private citizens, just like anyone else. If an organization wants to get involved in the partisan side of elections, it can choose a different IRS status — one that doesn’t allow tax-deductible donations. That’s the tradeoff: If you want the public benefit of tax exemption, you take on the public responsibility of staying nonpartisan.

Consider how repeal of the Johnson Amendment would harm nonprofits and the communities they support.

Donors and volunteers support nonprofits because they believe in the mission. The public will justifiably question whether their donations are truly supporting community programs or are going to partisan political campaigns or political action committees (PACs).

When vital services are viewed as politically affiliated, it creates invisible barriers. A food shelf perceived as partisan could make people hesitate to walk in, at the exact moment they need support the most.

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If the Johnson Amendment is repealed, nonprofits wouldn’t be required to endorse candidates — but many would face pressure from board members, donors and lawmakers. Donors might threaten to withhold funding, staff and board members could feel compelled to endorse for political favor and lawmakers may expect endorsements in exchange for past support.

Make no mistake: This is not a First Amendment issue. No one is telling faith leaders what they can or cannot say. What’s at stake is trust in nonprofits and whether political endorsements should be allowed under tax privileges intended to support charitable or religious work.

Free speech is alive and well; with tax-exemption comes public trust and public responsibility.

We must stand up for what has always made nonprofits unique: the ability to serve all people, across all differences, without political litmus tests.

Protect nonprofits to do what they do best — build community, not political cache.

Marie Ellis is public policy director for the Minnesota Council of Nonprofits.

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about the writer

Marie Ellis

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