For anyone who missed it, the IRS just ruled that Pastors may endorse political candidates from the pulpit without jeopardizing their non-profit tax exempt status.

For those who get all in a tizzy over the separation of church and state, the history is interesting. The concept “originated among early Baptists in America” in 1644 (details here). Much to the chagrin of liberal extremists, the intent was to ensure government would not interfere with religious freedoms in America, rather than the other way around. It was made more popular much later by Thomas Jefferson (in 1802), who referred to the concept as a “wall of separation between Church & State.”

From an IRS standpoint, the concern over a church losing its non-profit status by promoting a particular candidate for political office came from the “Johnson Amendment” (as in Lyndon B. Johnson, then a Senator), which was added to the US Tax Code in 1954. It restricts “charitable organizations, including churches and affiliated groups, from participating or intervening in ‘any political campaign on behalf of (or in opposition to) any candidate for public office’ as a condition for retaining a tax-exempt status.” 

This week, the IRS clarified the Johnson Amendment by saying that the ban on “endorsing a political candidate does not apply to churches.” Further, the IRS in its ruling stated …

“When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither ‘participate[s]’ nor ‘intervene[s]’ in a ‘political campaign,’ within the ordinary meaning of those words ….”

Rather than seeing pastor recommendations on political candidates as “intervening in [a] political campaign,” the IRS considered such discussions within the church similar to a “family discussion concerning candidates.”

Conclusion

The pendulum that swung too far off center is moving back to a position of logic in multiple areas of our society. The ability for pastors to incorporate into their sermons the pros and cons of political lawmakers who ultimately set the standards by which Americans are to be held accountable, could not be more appropriate. The Lord will hold pastors accountable as stewards of their church flock. As such, they need the freedom to caution their members in all aspects of the sin-cursed world we live in.

James 3:1 – Not many of you should become teachers, my brothers, for you know that we who teach will be judged with greater strictness.

Finally, it should be noted that this freedom of expression does not yet extend to non-profits that are not considered a “church.”