What is the Johnson Amendment and why does it matter?

The Johnson Amendment, a federal law approved by Congress with strong bipartisan support more than 70 years ago, prohibits charitable nonprofits, including houses of worship, from endorsing or opposing candidates for public office; our work must be nonpartisan.

Why does it matter?

The Amendment is part of the United States tax code that defines how nonprofits must operate (nonprofits are designed as 501c3 in the tax code). The Johnson Amendment helps ensure that organizations dedicated to the public good in communities remain above the political fray. 

The Johnson Amendment fortifies the bedrock principle that nonprofits must remain nonpartisan, but there is now a potential court settlement that may declare it unconstitutional. 

What’s changed?

In early July, the Internal Revenue Service (IRS) and the National Religious Broadcasters (NRB), along with two churches in Texas, urged a federal court judge to approve a legal settlement between the parties in a landmark case on nonprofit nonpartisanship. The settlement proposed would declare the Johnson Amendment unconstitutional. The agreement would also bar enforcement of the Johnson Amendment against the two churches involved in the case. 

Repealing nonprofit nonpartisanship is a bad idea and could impact the foundation of our sector.

Allowing nonprofits to engage in partisan politics would undermine public trust, politicize community service, jeopardize donations and volunteer support, and create confusion. Nonprofits serve people, not parties.

Some argue this is an issue of free speech. It is not. Organizations can choose another tax status and legally endorse or oppose candidates (501c4 for example). The reason some organizations don’t want to switch status is because donations to 501c4 organizations are not tax-deductible. If nonprofit receives a public benefit (exemption from paying certain taxes, or tax deductibility on donations to the organization) they must accept the public responsibility of doing their work in nonpartisan ways.

Negative ramifications if found unconstitutional

  • Impact of election credibility: Nonprofits are a trusted source for nonpartisan election information, including where candidates stand on issues. It may become unclear to community members if a nonprofit is receiving donations for their mission or going to partisan political campaigns or political action committees (PACs). 
  • Undermine public trust: Nonprofits are seen as neutral, community-serving organizations. Partisan endorsements would divide supporters, alienate clients, and erode credibility. 
  • Politicize community services: When vital services are viewed as politically affiliated, it puts up invisible barriers. A food shelf perceived as partisan could make people hesitate to walk in—at the exact moment they need support the most. 
  • Jeopardize donations and volunteer support: People support nonprofits because they believe in the mission. If political endorsements enter the picture, that trust could erode—along with critical funding and volunteer engagement. 
  • Create legal and operational confusion: Allowing partisan activity would create a tangle of legal gray areas, putting small, community-based nonprofits at the greatest risk of missteps and penalties 

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