The U.S. Department of the Treasury and the Internal Revenue Service announced on Apr. 3 plans to develop and issue additional guidance regarding how the Johnson Amendment applies to religious organizations.
The announcement comes amid recent litigation, public interest, and calls for more clarity around how laws affect houses of worship. The agencies said they aim to provide clear standards for religious groups, particularly concerning communications made during religious services.
“Treasury Secretary Scott Bessent said, “Religious liberty is foundational to our Constitution, and the freedom to practice one’s faith openly and in community is central to the American story as we celebrate 250 years of independence as a nation this year.” Bessent added, “As many Americans gather to observe Holy Week and Passover, President Trump and this administration continue to protect religious freedom as a fundamental right in principle and in practice as our laws are applied. Treasury and the IRS will provide additional clarity and guidance to houses of worship that reflect these ideals and uphold the First Amendment.”
According to the Treasury Department, forthcoming guidelines will clarify how existing law relates specifically to internal communications within houses of worship versus broader political activity. The agencies plan further engagement with stakeholders before releasing final guidance later this year.
In background information provided by Treasury, officials referenced National Religious Broadcasters v. Bessent—a case where the IRS sought an agreement stating that bona fide internal communications between a house of worship and its congregation do not constitute prohibited political campaign intervention under current law. The federal district court dismissed that case for lack of jurisdiction before it could consider or approve such an agreement.
Officials say they intend for new guidelines to uphold longstanding protections for religious exercise while providing practical clarity for faith communities.
