The Johnson Amendment is still in effect for the November 3, 2026 election. In 2025 the IRS proposed a settlement in National Religious Broadcasters v. IRS that would have let houses of worship address electoral politics with their congregations, but on March 31, 2026 a federal court dismissed the case and the settlement never took effect. Churches that are 501(c)(3) organizations still may not endorse or oppose candidates.
The one rule to remember
A 501(c)(3) church may not support or oppose any candidate for public office. That covers anything done in the church's name, from the pulpit, or with church resources, including its website, bulletin, social media, email list, building, and money. Almost everything else about encouraging people to vote is allowed, as long as it's done without favoring a candidate or party.
✓ Churches may
- Encourage members to register and vote
- Hold nonpartisan voter registration drives, like a Voter Sunday
- Offer rides to the polls to anyone, regardless of how they'll vote
- Preach and teach on moral issues, as long as clergy don't endorse or oppose a candidate
- Host candidate forums if all qualified candidates are invited on equal terms, with a neutral moderator
- Share nonpartisan voter guides that cover a broad range of issues fairly
- Advocate on ballot measures and legislation, within limits on lobbying
- Pray for the election, the nation, and all candidates and leaders
✗ Churches may not
- Endorse or oppose a candidate or party, from the pulpit or anywhere else in the church's name
- Give money, facilities, or other resources to a campaign or party
- Distribute campaign literature, signs, or one-sided “voter guides”
- Give one candidate access to the church that others don't get
- Recruit volunteers for a campaign
- Target registration or ride efforts at supporters of one side
- Post endorsements, or links to partisan material, on church websites or social media
What about the pastor personally?
Pastors keep their rights as citizens. Acting as an individual, a pastor may support candidates, donate, volunteer, and vote like anyone else. The line is the church's name, pulpit, and resources:
- Personal endorsements should not be made during services or at official church events, or in church publications.
- If a pastor is identified by title in a personal endorsement (for example, in an ad), it's customary to add “for identification purposes only; not on behalf of the church.”
Gray areas
The IRS looks at all the facts and circumstances. Things that can cross the line include preaching on an issue closely tied to a particular candidate right before an election, or inviting only one candidate to speak. When you're unsure, err on the side of neutrality, or ask your denomination or an attorney.
Go deeper
- IRS Publication 1828: Tax Guide for Churches & Religious Organizations ↗. See the section on political campaign activity.
- Your denomination's legal or public policy office often publishes election-year guidance for congregations.
Church toolkit
This page is a general summary for educational purposes, current as of September 2026. It is not legal advice. Consult a qualified attorney about your church's specific situation.