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National Law Review
National Law Review
7/6/2026
The original title is "Religious Organizations and Political Activity: A 2026 Election-Year Guide"

The original title is "Religious Organizations and Political Activity: A 2026 Election-Year Guide"

Original: Religious Organizations and Political Activity: A 2026 Election-Year Guide

Short summary

The Johnson Amendment still prohibits tax-exempt churches from endorsing candidates in the 2026 election, despite a failed legal challenge. Treasury and IRS plan clarifying guidance but current rules remain fully in effect. Churches may conduct nonpartisan voter activities and address election-related issues without specific candidate endorsements.

  • Johnson Amendment remains in force for 2026 elections—no candidate endorsements allowed
  • 2025 litigation challenge was dismissed; proposed settlement never took effect
  • Treasury/IRS plan new guidance but current rules apply until revised

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