The Freedom From Religion Foundation is once again calling on the IRS to investigate a New Mexico megachurch for violating federal tax law due to its endorsement of political candidates.
FFRF sent a letter to the IRS on Nov. 2 after The Guardian’s recent reporting that exposed renewed electioneering by Legacy Church, an Albuquerque-based megachurch with nine locations across New Mexico.This is just four years after FFRF reported the same church to the IRS for similar misconduct.
The Oct. 29 Guardian article revealed that Legacy Church’s senior pastor, Steve Smothermon, has been openly endorsing Republican candidates ahead of the midterm elections, including congressional candidate Greg Cunningham and gubernatorial candidate Gregg Hull.
In mid-August, Smothermon appeared in an Instagram video promoting Cunningham, who is challenging Democratic Rep. Gabe Vasquez in New Mexico’s 2nd Congressional District. The accompanying post explicitly urged congregants to support Cunningham’s campaign: “Greg Cunningham has faithfully served our church for 14 years and shares our biblical values. Let’s pray for him, support his campaign, get registered, and vote to flip this seat for someone who will stand for God, our Constitution, and a better New Mexico!”
On Oct. 6, Smothermon also endorsed Republican gubernatorial candidate Gregg Hull on social media, declaring that Hull should be New Mexico’s next governor and encouraging followers to vote according to their biblical worldview.
FFRF is particularly concerned because this is not the first time Legacy Church has been accused of violating federal electioneering restrictions. In 2022, FFRF filed an IRS complaint after Smothermon encouraged congregants to vote for Republican gubernatorial candidate Mark Ronchetti and described Democratic Gov. Michelle Lujan Grisham as “demonic.”
Four years later, the same church is once again drawing national attention for using its religious platform to promote political candidates.
FFRF is urging the IRS to investigate Legacy Church, enforce the law and make clear that tax exemption is a privilege — not a license to engage in electioneering.
The Freedom From Religion Foundation is a national nonprofit organization with about 40,000 members nationwide, including more than 400 members in New Mexico. FFRF’s purposes are to defend the constitutional principle of separation between church and state, and to educate the public on matters relating to nontheism.
