DOJ Backs Religious Groups Challenging Johnson Amendment Enforcement
The DOJ filed a brief supporting religious groups appealing Johnson Amendment enforcement.
Why it matters: This signals a potential federal shift in applying election laws on religious nonprofits, key for legal advisors to religious and tax-exempt organizations.
- On Sept. 21, 2026, the DOJ filed with the 5th U.S. Circuit Court backing religious groups against Johnson Amendment enforcement.
- The 1954 Johnson Amendment bans 501(c)(3) tax-exempt entities from endorsing political candidates.
- Religious groups seek to stop IRS enforcement against religious speech, citing First Amendment concerns.
- The DOJ argues for an Anti-Injunction Act exception, noting church autonomy doctrine conflicts with enforcement.
- In 2025, IRS agreed not to revoke tax-exempt status when religious leaders endorse candidates, but a federal judge ruled against plaintiffs citing procedural acts.
On September 21, 2026, the U.S. Department of Justice (DOJ) filed a brief in the 5th U.S. Circuit Court of Appeals supporting religious organizations challenging enforcement of the Johnson Amendment.
Enacted in 1954, the Johnson Amendment prohibits tax-exempt organizations under Section 501(c)(3) from endorsing or opposing political candidates. The case—National Religious Broadcasters et al. v. Scott Bessent et al.—focuses on whether the IRS can enforce these restrictions against certain religious speech.
In 2025, the IRS agreed not to revoke tax-exempt status for religious organizations whose leaders openly endorse political candidates. Despite that, U.S. District Judge J. Campbell Barker ruled against the plaintiffs, citing the Anti-Injunction Act and the Declaratory Judgment Act, which limit such pre-enforcement challenges.
The DOJ’s recent brief advocates for an exception to the Anti-Injunction Act, arguing enforcement of the Johnson Amendment against some religious speech may conflict with the church autonomy doctrine, which protects religious institutions’ independence.
This development signals a possible shift in federal enforcement and interpretation of election-related restrictions affecting religious nonprofits, which impacts legal counsel advising these entities on compliance and constitutional rights.
By the numbers:
- 1954 — Year the Johnson Amendment was enacted
- 2025 — Year IRS agreed to limit enforcement against endorsement by religious leaders
- September 21, 2026 — DOJ filed appellate brief backing religious groups
Yes, but: While the DOJ supports religious groups' appeals, a prior federal judge ruled against the plaintiffs citing procedural statutes that could limit the case's progress.
What's next: The 5th U.S. Circuit Court of Appeals will review the DOJ’s brief and determine if exceptions to existing procedural acts apply, influencing future Johnson Amendment enforcement.