Glossary

Johnson Amendment

A 1954 provision of the tax code barring churches and other 501(c)(3) charities from endorsing or opposing candidates for office.

Also called: 501(c)(3) electioneering ban, church endorsement ban

The Johnson Amendment is a provision added to the tax code in 1954, on the motion of Senator Lyndon Johnson. It says that organizations exempt under Section 501(c)(3), which include churches, charities and educational groups, may not "participate in, or intervene in" any political campaign on behalf of or in opposition to a candidate for public office. Violations can lead to loss of tax-exempt status.

The IRS has enforced the rule rarely against churches, which may still discuss issues, host forums and encourage voting. Some pastors have challenged it in "Pulpit Freedom Sunday" events. In 2017, President Trump signed an executive order directing agencies to ease enforcement, and in 2025 the IRS said in a court settlement that a church's communications with its congregation about candidates would not violate it.

Opponents, including many religious conservatives, argue that it infringes on the free speech and free exercise of religious leaders and that it is vague and selectively enforced. Supporters, including many nonprofit groups and some religious leaders, say that it keeps tax-exempt charities out of partisan politics, protects churches from being exploited by campaigns and prevents tax-deductible donations from funding politics. Repeal bills have been introduced in Congress. It bears on separation of church and state.

Last reviewed November 8, 2026

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Related terms

Separation of church and state The principle that government and religious institutions should be kept distinct, whose meaning and limits are contested. Religious liberty The freedom to hold and practice religious beliefs, protected by the First Amendment and a range of federal and state laws. Free Exercise Clause The First Amendment clause protecting individuals' freedom to practice their religion without government interference. Establishment Clause The First Amendment clause barring Congress from making any law respecting an establishment of religion. Super PAC A political committee that can raise unlimited sums to support or oppose candidates but may not coordinate with them or give them money.