Treasury, IRS to Release Guidance on Political Expression by Religious Organizations

The move follows a challenge to the Johnson Amendment, which prohibits churches and charities from supporting or opposing political candidates.

Cities Church in St. Paul, Minn., on Jan. 30, 2026. Stephen Maturen/Getty Images

The Department of the Treasury and the IRS on Friday announced a plan to issue new guidance on how religious organizations can avoid violating a law prohibiting political advocacy by tax-exempt groups.

The Johnson Amendment, which became law in 1954, prohibits tax-exempt organizations—such as charities, churches, and other houses of worship—from advocating for or opposing political candidates. Violations can lead to a loss of tax-exempt status.