MD Churches Could Openly Endorse Candidates From The Pulpit, Under IRS Proposal

By William J. Ford, Maryland Matters

July 14, 2025

The Rev. L.K. Floyd believes church leaders should have the liberty to speak to their congregations and support certain political candidates, especially when it comes to improving their communities.

Floyd, pastor at Heart Changers Baptist Church in Silver Spring, said Friday some people may believe that allowing that only helps evangelical Christians, pointing to white evangelicals like the late Rev. Jerry Falwell Sr. who established the Moral Majority in 1979 as a political organization pushing a “pro-family” agenda.

“Not allowing the Black church, in particular, to be able to speak from the pulpit their political views, and also to be able to endorse their candidates and focus and support their agendas, I believe would be dangerous and problematic,” Floyd said. “When there is something that is unjust … we must speak truth to power.”

Now, the Internal Revenue Service agrees.

In a proposed settlement filed last week, the IRS agreed with the National Religious Broadcasters that churches and other houses of worship should be allowed to formally endorse political candidate without endangering their nonprofit status under the tax code.

A U.S. District Court judge in Texas still has to approve the agreement, which would settle a lawsuit by two Texas churches, the Intercessors for America and the National Religious Broadcasters that challenged the “Johnson Amendment” to the Internal Revenue Code. That 1954 amendment was introduced by then-Texas Sen. Lyndon B. Johnson, and said that nonprofit organizations can

There’s no specific deadline for the judge to make a decision. A lawyer with the IRS didn’t respond to an email for comment. A lawyer for the plaintiffs declined to comment Thursday.

The seven-page court filing states the amendment violates the plaintiffs’ First and Fifth Amendment rights to freedom of speech and free exercise of religion, as well as their rights to equal protection under the law. It said merely speaking from the pulpit does not violate the Johnson Amendment rule against participating in or intervening in a political campaign.

“Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more than does a family discussion concerning candidates,” the proposed settlement says.

“Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted,” it says.

The settlement also acknowledged the IRS “has not enforced the Johnson Amendment against houses of worship for speech concerning electoral politics in the context of worship services.”

‘A green light’

University of Notre Dame law Professor Lloyd Hitoshi Mayer said in an interview Thursday that the IRS hasn’t been enforcing the so-called Johnson amendment for at least the past 20 years.

“Many religious leaders have become bolder and bolder in inviting candidates to come speak at their church, calling them up to get praised, or saying other things that clearly indicate support of a candidate and not have the IRS open up an audit or threaten their types of status as a result,” said Hitoshi Mayer, whose areas of research include election and tax law and political activity by churches and other religious organizations.

“It gives churches that perhaps were hesitant to engage in this activity because they were worried about the IRS a green light to do so,” he said.

Even if the judge decides not to approve the settlement, and asks both parties to go back and try again, Hitoshi Mayer said the IRS acknowledges “we are not going to enforce the Johnson amendment” against churches and other houses of worship. At least it wouldn’t happen during the Trump administration, he said, because President Donald Trump (R) said during his first term in office he wanted to repeal the amendment.

Under shadow of deportation, Latinos find light at Hyattsville church

On Wednesday during a lunch with African leaders, Trump said, “I love the fact that churches can endorse a political candidate. If somebody of faith wants to endorse, I think it’s something that I’d like to hear. Those people were not allowed to speak up. Now they’re allowed to speak up. I think it’s terrific.”

Separation of church and state, or not

Jeff Trimbath, president of the nonprofit Maryland Family Institute, called the IRS court filing “a watershed moment.”

“For too long, many pastors have operated under the chilling belief that the law prevented them from equipping their congregations on how to think biblically about civic engagement, candidates, and public policy,” Trimbath said in a statement Tuesday. “The IRS made it clear: there is no such prohibition. Let’s pray this leads to pulpits that are once again unafraid to preach the whole counsel of God — including His truth for the public square.”

Not all religious groups are on board. Ashley Hildebrand, senior adviser with Catholics for Choice based in Washington, D.C., hopes the judge rejects the settlement, especially given what it could mean for the separation of church and state.

“If the church can endorse a political candidate, it is just one more way that priests could preach from the pulpit and further alienate people in the pews,” Hildebrand said Thursday.

“If we allow the pulpit to be weaponized or put into service of a political agenda more so than it already is, we are essentially allowing a very well-organized religious force to mobilize its base in pursuit of a partisan agenda,” she said. “That is inherently dangerous.”

No matter what the judge decides, the United States Conference of Catholic Bishops said it plans to maintain its stance of not endorsing or opposing political candidates.

“The IRS was addressing a specific case, and it doesn’t change how the Catholic Church engages in public debate,” the conference’s spokesperson Chieko Noguchi said in a statement Tuesday. “The Church seeks to help Catholics form their conscience in the Gospel so they might discern which candidates and policies would advance the common good.”