Federal Judge Blocks Trump-Backed IRS Pact for Church Political Endorsements

Ruling keeps decades-old ban on tax-exempt groups endorsing candidates in place for now.

Apr. 2, 2026 at 3:05pm

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A federal judge in Texas has rejected a proposed IRS settlement that would have allowed churches to endorse political candidates without risking their tax-exempt status, keeping a decades-old restriction firmly in place. The judge cited a law preventing courts from ruling on matters that could directly affect tax collection.

Why it matters

The ruling maintains the Johnson Amendment, a 1954 tax code provision that bars nonprofits, both religious and secular, from endorsing political candidates. The proposed settlement aimed to exempt routine religious communications from this restriction, which has been a point of contention for some religious leaders and the Trump administration.

The details

In a ruling issued on Tuesday, U.S. District Judge J. Campbell Barker in Tyler, Texas, said he lacked jurisdiction to approve the consent judgment between the Internal Revenue Service and two Texas churches, plus the National Religious Broadcasters (NRB). The July settlement would have exempted routine religious communications from the Johnson Amendment.

  • The ruling was issued on Tuesday, April 2, 2026.
  • The proposed IRS settlement was reached in July of the previous year.

The players

J. Campbell Barker

A federal judge in Tyler, Texas, who rejected the proposed IRS settlement.

Internal Revenue Service

The U.S. federal agency that was party to the proposed settlement.

National Religious Broadcasters

A Christian media organization that was also party to the proposed settlement.

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What’s next

The ruling is expected to be appealed, setting up a potential legal battle over the Johnson Amendment and the ability of tax-exempt organizations to endorse political candidates.

The takeaway

This case highlights the ongoing debate over the role of religion in politics and the limits on political activity by tax-exempt organizations. The decision preserves the longstanding ban on churches and other nonprofits endorsing or opposing political candidates, a restriction that has been a target of some religious leaders and the Trump administration.