logo logo
giving banner
Donate
    • Membership
    • Donate
  • Social Justice
    • Racial Justice
    • Climate Justice
    • Disability Justice
    • Economic Justice
    • Food Justice
    • Health Justice
    • Immigration
    • LGBTQ+
  • Civic News
  • Nonprofit Leadership
    • Board Governance
    • Equity-Centered Management
    • Finances
    • Fundraising
    • Human Resources
    • Organizational Culture
    • Philanthropy
    • Power Dynamics
    • Strategic Planning
    • Technology
  • Columns
    • Ask Rhea!
    • Ask a Nonprofit Expert
    • Gathering in Support of Democracy
    • Humans of Nonprofits
    • The Impact Algorithm
    • Living the Question
    • Nonprofit Hiring Trends & Tactics
    • Notes from the Frontlines
    • Parables of Earth
    • Reimagining Philanthropy
    • State of the Movements
    • We Stood Up
    • The Unexpected Value of Volunteers
  • Newsletters
  • NPQ Online Events
    • Premium Webinars
    • Learn Out Loud
    • On Demand
  • Leading Edge Membership

Churches Risk Tax-Exempt Status to Endorse Candidates

Kathleen Hughes
October 9, 2012

Theocracy

October 7, 2012; Source: Chicago Tribune

Nearly 1,500 churches participated in “Pulpit Freedom Sunday” this past weekend, an event organized by the conservative Christian Group Alliance Defending Freedom (ADF) in which pastors were encouraged to discuss politics from the pulpit, and even to back a particular candidate. The event has grown steadily over the years, with just 33 pastors taking part in 2008 but more than 1,000 reportedly taking part this year. This annual effort is intended to challenge the IRS regulations that restrict religious leaders from endorsing candidates to their congregations. Participating pastors were encouraged to “preach a biblically based sermon regarding candidates and the election” and to videotape those sermons and send them to the IRS. Under the U.S. tax code, nonprofit organizations such as churches may express views on any issue, but they jeopardize their tax-exempt status if they speak for or against any political candidate.

Sign up for our free newsletters

Subscribe to NPQ's newsletters to have our top stories delivered directly to your inbox.

By signing up, you agree to our privacy policy and terms of use, and to receive messages from NPQ and our partners.

The ADF plans to “actively represent any church or pastor who has been threatened or punished for actively speaking from the pulpit.” This event is intended to provoke the IRS into taking action so that the ADF can challenge and try to overturn the Johnson Amendment (the 1954 change in the U.S. tax code which prohibited tax-exempt organizations from endorsing or opposing political candidates). Erik Stanley, senior legal counsel for ADF, told Fox News, “The purpose is to make sure that the pastor — and not the IRS — decides what is said from the pulpit. It is a head-on constitutional challenge. We’re hoping the IRS will respond by doing what they have threatened. We have to wait for it to be applied to a particular church or pastor so that we can challenge it in court. We don’t think it’s going to take long for a judge to strike this down as unconstitutional.”

While participants maintain they are standing up for freedom of speech, critics of the movement say that it threatens the constitutional principle of separation of church and state. Americans United for Separation of Church and State (AU) has sent over 60,000 letters to clergy across the country to remind them that federal law prohibits tax-exempt entities, such as houses of worship, from endorsing candidates for public office.

A July poll from the Pew Forum on Religion & Public Life shows that a majority of Americans oppose churches endorsing political candidates. For those looking to gauge the extent to which political activity is allowed by churches and nonprofit organizations, the Pew Forum on Religion & Public Life recently released “Preaching Politics from the Pulpit: 2012 Guide to Political Activity by Religious Organizations,” which clearly shows charitable organizations how to stay within the confines of IRS law. It is not clear why the IRS has remained silent, according to this Chicago Tribune article, and the IRS reportedly did not return the Tribune’s request for comment. The article does point out that the IRS lost a key case in 2009 and has not prosecuted any infractions since. The final list of churches that participated in this year’s Pulpit Freedom Sunday action will soon be released by ADF. –Kathleen Hughes

Our Voices Are Our Power.

Journalism, nonprofits, and multiracial democracy are under attack. At NPQ, we fight back by sharing stories and essential insights from nonprofit leaders and workers—and we pay every contributor.

Can you help us protect nonprofit voices?

Your support keeps truth alive when it matters most.
Every single dollar makes a difference.

Donate now
logo logo logo logo logo
See comments

szn-of-change
You might also like
The Prosecution of the Southern Poverty Law Center and the Tradition of Citizen-Led Investigation
Ted Siefer
The United States Labels Nonprofits as Foreign Threats, Borrowing from an Authoritarian Playbook
Ellinor Heywood and Michael Angeloni
The Belief Arc: An Organizer’s Approach to Narrative Change
Amity Paye
Trump administration’s indictment of the Southern Poverty Law Center breaks with norms – and may lack evidence of criminal wrongdoing
Beth Gazley
Capacity Is Tested in Transition: Interim Leadership as Nonprofit Infrastructure
Nancy Bacon
How Progressive Movements Can Speak to Disaffected Voters
Coty Poynter

Upcoming Webinars

Group Created with Sketch.
May 28, 2:00 pm ET

Learn Out Loud

Revisiting Maurice Mitchell's "Building Resilient Organizations"

Register
Group Created with Sketch.
June 25, 2:00 pm ET

Reframing Organizational Resilience

Register

    
You might also like
Banner showing U.S. President Donald Trump with the slogan “Make America Safe Again,” installed between the columns of the Robert F. Kennedy Department of Justice Building, Washington, D.C., February 19, 2026.
The Prosecution of the Southern Poverty Law Center and the...
Ted Siefer
A close up of a target with several planted darts, including one bullseye shot.
The United States Labels Nonprofits as Foreign Threats,...
Ellinor Heywood and Michael Angeloni
The Belief Arc: An Organizer’s Approach to Narrative...
Amity Paye

Like what you see?

Subscribe to the NPQ newsletter to have our top stories delivered directly to your inbox.

See our newsletters

By signing up, you agree to our privacy policy and terms of use, and to receive messages from NPQ and our partners.

  • About
  • Advertise
  • Careers
  • Contact
  • Copyright
  • Donate
  • Editorial Policy
  • Privacy Policy
  • Funders
  • Submissions

We are using cookies to give you the best experience on our website.

 

Nonprofit Quarterly | Civic News. Empowering Nonprofits. Advancing Justice.
Powered by  GDPR Cookie Compliance
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

Strictly Necessary Cookies

Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.