The Freedom From Religion Foundation has issued a formal request to IRS Commissioner Daniel Werfel urging strict enforcement of the Johnson Amendment, a key legal provision that prohibits tax-exempt organizations, including churches and other religious entities, from engaging in partisan political activity.
FFRF is asking the IRS to take proactive steps to investigate and enforce compliance with the Johnson Amendment and its anti-electioneering provisions, including investigating organizations that have been reported for engaging in illegal electioneering activities and implementing real consequences to address violations. Transparency in the IRS’ enforcement actions will bolster public confidence in the organization and its commitment to upholding the law.
“Enforcing the Johnson Amendment is essential to maintaining the integrity of tax regulations,” FFRF legal counsel Chris Line writes to Werfel, “but the IRS’ failure to consistently enforce the law has given churches and other religious nonprofit organizations the go-ahead to freely violate the law without consequence.”
FFRF is a registered 501(c)(3) that takes this designation, along with the accompanying benefits and responsibilities, very seriously, and it’s calling attention to the increasing trend of tax-exempt churches overtly participating in political campaigns without facing repercussions. For years, FFRF has reported violative churches to the IRS for making a mockery of their 501(c)(3) status by reaping all of the benefits while openly engaging in politics, endorsing political candidates and intervening in elections. Despite its efforts, FFRF isn’t aware of any meaningful action that the IRS has taken to address its complaints, and violations of the Johnson Amendment have only been ramping up as we get closer to Election Day.
In October, FFRF urged the IRS to investigate Lakepointe Church in Texas after its pastor, Josh Howerton, directed congregants on “How to Vote Like Jesus.” Howerton has publicly claimed that he wasn’t endorsing a candidate but his sermon made it clear that he opposed the “unrighteous” Harris-Walz ticket and therefore believed Jesus would have cast his ballot for the “flawed” Trump-Vance campaign to win the election. FFRF also asked the IRS to look into Lance Wallnau Ministries Inc. and a group called Ziklag after ProPublica reported that the nonprofit groups had invited JD Vance to campaign at one of their “Courage Tour” events.
Multiple churches have allowed Vice President Kamala Harris to address their congregations while clearly endorsing her for president. Last week, FFRF informed the IRS that New Birth Missionary Baptist Church invited Harris to speak at a worship service at the church. During her visit, Pastor Jamal Bryant urged his congregants to go out and vote after “likening [Harris] to the biblical Esther who became queen of Persia and rescued her people from a murderous plot to annihilate them.” The Los Angeles Times reported that Bryant called Harris “an American hero, the voice of the future” and “our fearless leader.” He also used his sermon to welcome the idea of America electing a woman for the first time as president declaring, “it takes a real man to support a real woman.” These are endorsing comments Bryant could make as an individual, but should not have made at his church’s tax-exempt building, before his congregation using tax-exempt resources.
The disturbing trend of churches freely endorsing candidates without consequence not only undermines the integrity of our electoral process but also poses a significant risk to the principle of equality under the law. When certain organizations, particularly those who are already given special exemptions from normal 501(c)(3) reporting requirements, are allowed to engage in rampant illegal election intervention, it creates an uneven playing field, putting pressure on those organizations that comply with tax regulations and conscientiously avoid involvement in electoral politics.
FFRF successfully sued the IRS in 2012 to compel it to enforce its own regulations barring tax-exempt 501(c)(3) nonprofits from engaging in partisan political activity. FFRF agreed to voluntary dismissal of the case after the IRS produced evidence that it had hastened to fill a key position enabling it to resume investigations at that time. Despite that lawsuit, the IRS is still failing to adequately enforce the Johnson Amendment and to ensure that 501(c)(3) organizations are following these important IRS guidelines. FFRF also successfully sued the Trump administration in 2017, when President Trump issued an executive order claiming to “repeal” the Johnson Amendment, FFRF’s attorneys got the Trump administration to admit in court that Trump did not have the authority to revoke a congressional statute by fiat.
FFRF’s letter to the IRS commissioner is part of its broader commitment to ensuring compliance with the Johnson Amendment, aiming to protect taxpayers from being forced to fund partisan political campaigns through tax-exempt donations. Additionally, because churches do not file the same Form 990 all other 501(c)(3) groups must fill out showing where their money comes from and what they do with it, churches become financial “black holes.” FFRF’s efforts reflect a widespread public concern, with surveys consistently showing strong support across the political spectrum for keeping churches and other religious organizations out of political campaigning.
FFRF remains committed to holding tax-exempt organizations accountable and will continue to monitor the IRS’s response and actions. Read more about the importance of upholding the Johnson Amendment.
The Freedom From Religion Foundation is the country’s largest freethought organization, with 40,000 nonreligious members and several chapters all across the country.
