Judge rejects IRS agreement to let pastors endorse political candidates
A federal judge has rejected an agreement between the Internal Revenue Service and a group of Christian ministries not to enforce federal law in a way that prevents churches from endorsing political candidates from the pulpit.
In an opinion and order issued Tuesday in the case of National Religious Broadcasters et al. v. Scott Bessent et al., U.S. District Judge J. Campbell Barker of the Eastern District of Texas said he could not approve the proposed relief because of the Tax Anti-Injunction Act and the Declaratory Judgment Act.
The National Religious Broadcasters and two churches filed a complaint in 2024 seeking to stop the federal government from enforcing the Johnson Amendment, a 1954 law that prohibits some nonprofit entities from engaging in political activity and making political endorsements.
Barker, a Trump appointee, cited an earlier court case that ruled that “DJA prohibits courts from providing declaratory relief with respect to federal taxes,” adding that both parties’ consent was not sufficient.
“Subject-matter jurisdiction is determined by the nature of the claims and parties in the operative complaint, not by consent during litigation,” wrote Barker. “The DJA and AIA apply here because plaintiffs’ claims are ‘in respect to’ taxes and seek to restrain the threat of tax collection or assessment based on certain activity.”
“The government cites no authority for its position that its own consent to an injunction regarding a condition for tax benefits creates jurisdiction that the AIA or DJA otherwise denies.”
Family Research Council President Tony Perkins denounced the order, saying in a statement he believes Barker “regrettably, sidestepped an opportunity, on the 250th anniversary of our nation, to correct a wrong that strikes at the very heart of American freedom.”
“Fortunately, [the NRB] plans to appeal this decision to the Fifth Circuit Court of Appeals, and they will have the full support of Family Research Council in that effort,” he tweeted.
Americans United for Separation of Church and State President Rachel Laser released a statement celebrating the order, saying she was “glad that the Johnson Amendment will remain a strong bulwark to stop religious extremists from exploiting houses of worship.”
“Tax-free giving to charities should fund charitable work, not partisan politics,” she added. “The court was right to reject the administration’s attempt to use the courts to rewrite our laws.”
In recent years, some Christian conservatives and churches have pushed to remove the Johnson Amendment, arguing that the federal regulation unfairly restricts the First Amendment rights of houses of worship.
The National Religious Broadcasters, along with Intercessors for America, Sand Springs Church and First Baptist Church Waskom in Texas, filed a complaint in August 2024 seeking to have the amendment struck down.
As the litigation continued, the IRS announced in July that it agreed not to strip tax-exempt status when pastors and other religious leaders endorse political candidates to their congregations.
Last November, oral arguments were heard on whether the consent decree should be adopted.
