Episode Details

On this episode, Sam and Josh unpack a landmark development for churches: the Internal Revenue Service’s shift on the 1954 Johnson Amendment. In a joint court filing with two Texas churches and the National Religious Broadcasters, the IRS now affirms that clergy can endorse political candidates from the pulpit without risking their tax-exempt status. The IRS reframes such endorsements as comparable to a “private family discussion” within the congregation during worship—with statements made via usual church communication channels not qualifying as political intervention.

1. 1. In practice, enforcement has been mild but still possible.
   2. Advocates: It’s the right legal decision due to the First Amendment.
   3. Critics: The decision threatens campaign finance integrity, potentially opening the door to partisan entanglements and “dark money” funneled through churches.
   4. Practical implications for pastoral speech and endorsements.
   5. Possible influence on voter outreach and church communications.
   6. Church governance and policies: It’s now up to the churches to decide the level of endorsements allowed.
   7. Implications for 2026 elections: Hardly any pastors are mentioning politicians by name in their pulpits, so the most likely outcome is that nothing changes.
   8. Ryan Burge: “How often does the clergy at your church talk about Donald Trump?” Never or rarely: 92%. Sometimes: 7%. Often 1%.
   9. More stats from Dr. Burge in an upcoming episode this month.

Resources:

• The Revitalization at Shadowbrook Church

• Doctor of Educational Ministry, The Southern Baptist Theological Seminary

• Smart Church Solutions

• Ryan Burge

• FREE Research Report!