Judge Blocks IRS Pact to Allow Church Political Endorsements

Ruling cites tax law in rejecting settlement that would have exempted religious communications from political endorsement ban.

Apr. 1, 2026 at 1:50am

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A federal judge in Texas has rejected a settlement agreement between the IRS and two churches, as well as the National Religious Broadcasters, that would have allowed churches and other houses of worship to endorse political candidates to their congregations without risking their tax-exempt status. The judge ruled he lacked jurisdiction to approve the consent judgment, citing the Tax Anti-Injunction Act which bars lawsuits seeking to block tax collection.

Why it matters

The Johnson Amendment, a 1954 provision in the U.S. tax code, prohibits nonprofits, including religious organizations, from endorsing or opposing political candidates. This ruling maintains that longstanding restriction, which has been a point of contention between religious groups and the government.

The details

The proposed settlement agreement, crafted under the Trump administration, sought to exempt 'traditional religious communications' from the Johnson Amendment's ban on political endorsements by nonprofits. However, the judge sided with opponents of the deal, including the Americans United for Separation of Church and State, in finding the Tax Anti-Injunction Act prevented him from approving the consent judgment.

  • The lawsuit was filed by the National Religious Broadcasters ahead of the 2024 presidential election.
  • The IRS entered into the settlement agreement with the churches and NRB in July 2025.
  • The judge issued his ruling rejecting the settlement on March 31, 2026.

The players

J. Campbell Barker

A federal judge in Tyler, Texas, who was appointed by former President Trump and ruled against approving the settlement agreement.

Rachel Laser

The president of Americans United for Separation of Church and State, which opposed the settlement agreement.

Michael Farris

The general counsel for the National Religious Broadcasters, which plans to appeal the judge's ruling.

Lyndon Johnson

The former U.S. senator whose name is attached to the 1954 tax code provision that bars nonprofits from endorsing political candidates.

Donald Trump

The former U.S. president who called for the repeal of the Johnson Amendment.

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What they’re saying

“The Johnson Amendment will remain a strong bulwark to stop religious extremists from exploiting houses of worship.”

— Rachel Laser, President, Americans United for Separation of Church and State

“Barker's ruling ignored an exemption to the Anti-Injunction Act that would allow the case to proceed.”

— Michael Farris, General Counsel, National Religious Broadcasters

What’s next

The National Religious Broadcasters plans to appeal the judge's ruling, arguing that an exemption to the Tax Anti-Injunction Act should allow the case to move forward.

The takeaway

This ruling maintains the longstanding Johnson Amendment, which has been a point of contention between religious groups and the government. It preserves the ban on nonprofits, including churches, from endorsing or opposing political candidates, a restriction that some religious organizations have sought to overturn.