Dear Friend,
The IRS finally came out and said what we all already knew: The agency has no intention of enforcing the Johnson Amendment (the provision of the tax code that prohibits 501(c)(3) nonprofit organizations, like American Atheists, from engaging in election activities). At least, it won’t enforce it against churches… Well, churches that stay on the regime’s good side.
For those of us paying attention, it has been pretty clear for a long time that the IRS has had little interest in making churches actually abide by the rules governing all other 501(c)(3)s. Presumably, this reticence to enforce the law was the result of either fear of litigation from churches should the provision be enforced, or a shared desire to allow churches to meddle in elections. (Feel free to pick which presidential administrations had which motivation.)
Now, in response to a lawsuit filed not only by churches but also by religious broadcasters, the IRS has provided some specifics. In a court filing on July 7th, the agency… reinterpreted the Johnson Amendment, concluding that a church telling its congregation how to vote is not actually participating or intervening in a political campaign. In fact, according to the IRS, it’s no different than “a family discussion concerning candidates.”
“Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted.”
This “proper” reinterpretation (or, more accurately, reimagining) of the Johnson Amendment is as dangerous as it is absurd. Churches, already free from most forms of accountability, will now be free to directly support candidates, even if that support is the quo to the quid of political favors or even direct donations from campaigns.
And the IRS’s stated position is full of the kind of qualifying language that invites selective enforcement. For starters, this doesn’t apply to 501(c)(3)s that aren’t houses of worship. As much as a local nonprofit hospital might want to endorse the candidate who would be better for the health of patients, it must stay silent. Well, unless it’s owned by a church, of course.
And then there’s the bit about “usual channels of communication on matters of faith.” Would a doctor or nurse talking to a patient in a church-owned hospital qualify? While a hospital is not a house of worship, neither are the religious broadcasters that the IRS just exempted from the Johnson Amendment. This bit of language leaves it up to the IRS, or perhaps a judge, to determine. And it will be far too easy for them to manipulate this analysis to favor the churches they like while cracking down on those who speak out against this administration’s abuses.
We can be sure of one thing: This direct statement by the IRS will remove any restraint on the part of religious leaders, to say nothing of politicians. Churches will be the new superPACs and counteracting their outsized power at the ballot box will be that much harder.
While this is a significant setback for the separation of religion and government, we here at American Atheists remain undeterred. Christian Nationalists are hoping we will simply give up, but that is not in our DNA. We need your support to fight back against well funded, powerful lobbies that want to weave Christian Nationalism into the fabric of America, never to be disentangled again. The IRS just opened the floodgates of political funding and influence on what millions of people around the country will hear during their faith service. Your membership and support has never been more crucial. Please make a generous donation today, and even consider a legacy gift to American Atheists. Thank you.
Sincerely,
Geoffrey T. Blackwell
Legal Director
American Atheists is a 501(c)(3) non-partisan, nonprofit educational organization that relies on the support of members like you. Contributions are tax-deductible. Our Federal Tax ID Number is 74-2466507 and our Combined Federal Campaign number is 52217.
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