As discussed in the May 2024 “Ask the Lawyer”, the Johnson Amendment is part of the US tax code that prohibits tax-exempt charitable organizations, including churches, from participating or intervening in political campaigns either on behalf of or in opposition to political candidates. Though rarely enforced, organizations that violate this restriction could end up losing their tax-exempt status. This restriction doesn’t apply to other types organizations that qualify for tax-exempt status under different sections of the Internal Revenue Code, such as 501c4 or 501c6 organizations.
The rationale for restricting these types of political activities for 501c3 organizations is that in addition to being tax exempt, these organizations also allow their donors to make tax deductible contributions, which aren’t allowed for other types of 501c organizations. Because of this, the government has found that there is a compelling interest, for 501c3 organizations in particular, not to engage in partisan political activity as it is out of line with the mission of charitable organizations.
Over the years there have been some who have pushed to repeal the Johnson amendment, at least as it applies to religious organizations, arguing that it suppresses the first amendment rights of free exercise of religion and free speech and that pastors should not be constrained from speaking for against political candidates or parties. And recently, the IRS has changed it position on the Johnson amendment by reinterpreting the amendment’s application to churches. Now churches are allowed to endorse political candidates in their "usual channels of communication" without losing their tax-exempt status.
The Seventh-day Adventist Church, however, has a longstanding history of advocating on behalf of religious liberty and separation of church and state. We have seen through history that liberty of conscience is threatened when church and state unite. Because of this, the church has stayed clear of endorsing or promoting political candidates. And this is a position that predates the passage of the Johnson amendment and remains intact with the amendment’s reinterpretation.
Our church’s position has been that while individual church members are free to support or oppose political candidates or even run for office themselves it is not the role of the church to involve itself with partisan politics.
So even though it is now legal for pastors to endorse political candidates from the pulpit, our churches position has not changed, and we would encourage us to remember that all things that are legal are not necessarily moral.
Jennifer Gray Woods is the Lake Union Conference legal counsel, as well as its public affairs and religious liberty director.
