IRS clears way for churches to endorse political candidates

The Internal Revenue Service has staked out the position that churches may discuss electoral politics without running afoul of tax-exempt status law.

The IRS, and other parties involved in a lawsuit, expressed the view in a court filing.

"The text of the Johnson Amendment may cause certain otherwise tax-exempt organizations to lose their § 501(c)(3) status if they ‘participate in, or intervene in . . . , any political campaign on behalf of (or in opposition to) any candidate for public office.’ 26 U.S.C. § 501(c)(3)," the filing notes.