Following the news that a judge refused to certify a deal between the National Religious Broadcasters and the IRS that would curtail the Johnson Amendment, the Trump Administration has further plans. On Good Friday (April 3, 2026), the Department of the Treasury announced that it would provide formal guidance to religious organizations in the near future.
Stating that “[r]eligious liberty is foundational to our Constitution,” the Administration promised to “provide clear, administrable standards for houses of worship, including how the law applies to certain communications made within the context of religious services.”
The Johnson Amendment, found in 26 U.S.C. § 501(c)(3) and authored by then-Senator Lyndon Johnson in 1954, bans churches and other nonprofits from engaging in political activity. This includes a ban on admonishment from the pulpit to vote for or against any particular candidate or political party. Religious organizations and nonprofits have been unable to endorse or support candidates for political office without risking the loss of their tax-exempt status.
In July 2025, the IRS and National Religious Broadcasters agreed that the Johnson Amendment “as properly interpreted” does not prevent a “house of worship” from speaking “to its congregation, through customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith.” But, instead of ratifying the agreement, the court dismissed the case due to lack of jurisdiction under the Anti-Injunction Act.
Not content with the decision and outcome of National Religious Broadcasters v. IRS, the government announced that “Treasury and the IRS will provide additional clarity and guidance to houses of worship that reflect these ideals and uphold the First Amendment.”
It is unclear what type of guidance the government will provide, though it asked for “engage[ment] with stakeholders as appropriate in the development of the forthcoming guidance,” which it promises will be determined later this year.