The U.S. Department of the Treasury and the Internal Revenue Service announced on Apr. 3 that they plan to issue new guidance clarifying how the Johnson Amendment applies to religious organizations.
The announcement comes in response to recent legal cases, ongoing public interest, and requests for more clarity regarding the law’s application to houses of worship. The Johnson Amendment restricts political campaign activity by tax-exempt organizations, including churches and other religious entities.
“Religious liberty is foundational to our Constitution, and the freedom to practice one’s faith openly and in community is central to the American story as we celebrate 250 years of independence as a nation this year,” said Treasury Secretary Scott Bessent. “As many Americans gather to observe Holy Week and Passover, President Trump and this administration continue to protect religious freedom as a fundamental right in principle and in practice as our laws are applied. Treasury and the IRS will provide additional clarity and guidance to houses of worship that reflect these ideals and uphold the First Amendment.”
According to Treasury officials, forthcoming guidance will offer clear standards for houses of worship about how certain communications made during religious services are treated under current law. The agencies also said they would consult with stakeholders during development of this guidance, which is expected later this year.
Background information provided by Treasury notes that in National Religious Broadcasters v. Bessent, the IRS had sought an agreement confirming that internal communications within a house of worship—such as messages between clergy or leaders and their congregation on matters of faith—do not count as prohibited political campaign intervention under existing law. However, a federal district court dismissed that case due to lack of jurisdiction before any resolution could be approved.
The planned guidance aims to clarify distinctions between protected religious expression within congregations versus broader political activities.
