The Johnson Amendment, in effect since 1954, is in fact named after Lyndon Johnson, who introduced it as a congressman. It’s part of the U.S. Tax Code, and specifies behavior prohibited for 501(c)(3) non-profit organizations (the amendment itself is the part in bold below):
26 U.S. Tax Code §501 Section C
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
These organizations, the most important of which are churches, are thus prohibited from siding with one candidate or party, or criticizing others. They are, however, allowed to engage in nonpartisan activities like voter-registration drives.
There are two reasons why this amendment is necessary in a secular country. First, churches are already subsidized by taxpayers with respect to property taxes, other taxes, and ministerial housing allowances, and if churches became partisan it would be partly at the taxpayers’ expense. Further, if you made a political donation to a church that endorsed a candidate or party, that donation would be tax-deductible (unlike other political contributions) and also by law would not be “disclosable” like other donations are. This would produce an invidious inconsistency in how political donations are made. Polls have shown that the public, most clergy, and nonprofit umbrella organizations favor this amendment and frown on churches being able to endorse candidates.
Trump has been against this amendment since he began running as a candidate; as Wikipedia notes:
During his 2016 presidential campaign, Donald Trump called for the repeal of the amendment. On February 2, 2017, President Trump vowed at the National Prayer Breakfast to “totally destroy” the Johnson Amendment, White House Press Secretary Sean Spicer announced to the press that the President “committed to get rid of the Johnson Amendment”, “allowing our representatives of faith to speak freely and without retribution”, and Republican lawmakers introduced legislation that would allow all 501(c)(3) organizations to support political candidates, as long as any associated spending was minimal.
On May 4, 2017, Trump signed the “Presidential Executive Order Promoting Free Speech and Religious Liberty.” The executive order does not (nor can it) repeal the Johnson Amendment, nor does it allow preachers to endorse from the pulpit, but it does direct the Department of Treasury that “churches should not be found guilty of implied endorsements where secular organizations would not be.” Douglas Laycock, speaking to The Washington Post, indicated that he was not aware of any cases where such implied endorsements have caused problems in the past.
As the Washington Post reports, Congress is trying to do an end run around the tax code by gutting the government’s ability to investigate transgressions of this amendment:
Many pastors already ignore the so-called Johnson Amendment, and the IRS rarely investigates churches that violate a law that many clergy feel provides a chilling effect on their free speech. But some observers fear the language proposed in a new spending bill released this week would make it difficult for the IRS to investigate any claims of pulpit politicking or money flowing between houses of worship and political campaigns.
During his campaign for the presidency, Donald Trump targeted the Johnson Amendment as a big part of his pitch to religious conservatives, but because the amendment is law, repealing it would take an act of Congress.
Instead of trying to repeal the amendment, legislators appear to be targeting it through a spending bill that says the IRS can’t use funds to investigate a church for breach of the Johnson Amendment without the sign-off of the IRS commissioner, who must report to Congress on the investigation.
Why is this happening? Because, of course, it’s Trump and the Republicans catering to their conservative Christian base—a base that wants churches to endorse conservative candidates (those who are, for instance, anti-gay and anti-abortion). The Post also points out that if churches were allowed to engage in political endorsements, politicians could pressure churches by various means to direct their endorsements in a particular direction.
I’ll follow this measure over time to see if it passes. If it does, it’s just another breach in the real wall the U.S. needs: the one between church and state. It may not get the attention of the Great Mexican Wall, or of the dismantling of Obamacare, but it’s part of the metastasizing theocracy that is part of Trump’s plan—though he’s probably an atheist—to appeal to his supporters.
h/t: Heather Hastie







