The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have announced plans to issue new guidance clarifying how federal law applies to political activity within religious organizations, signaling a significant development in the ongoing debate over the Johnson Amendment.
In a press release issued April 3, 2026, Treasury officials said the forthcoming guidance will provide clearer, more “administrable standards” for houses of worship, particularly regarding communications made during religious services.
Treasury Secretary Scott Bessent emphasized that the move is rooted in protecting religious liberty while maintaining legal clarity. He noted that as Americans observe major religious holidays, the administration is focused on ensuring that First Amendment protections are upheld in both principle and practice.
At the center of the issue is the Johnson Amendment, a longstanding provision in U.S. tax law that prohibits tax-exempt organizations, including churches, from engaging in political campaign activity. The new guidance is expected to clarify how this restriction applies to internal communications, such as messages delivered during services or shared within congregations.
According to the Treasury, internal, faith-based communications between religious leaders and their congregations may not constitute prohibited political activity if they are delivered through customary religious channels and remain within the context of worship.
The announcement follows recent litigation, including the case National Religious Broadcasters v. Bessent, which raised questions about how the law should be interpreted. Although the case was dismissed for lack of jurisdiction, it prompted renewed attention on the boundaries between religious expression and political advocacy.
Officials say the Treasury and IRS will engage with stakeholders as they develop the guidance, with a formal release expected later this year.
The move highlights a broader policy balancing act: preserving the tax-exempt status of religious institutions while addressing concerns about political influence. As discussions continue, the forthcoming guidance is expected to shape how religious organizations navigate political expression in the years ahead.
