In a significant reinterpretation of long-standing tax law, the Internal Revenue Service (IRS) announced Monday it will now permit houses of worship to endorse political candidates without jeopardizing their tax-exempt status, provided the endorsements occur under specific circumstances.

The surprise announcement was filed in a court document, overturning decades of tradition established by the 1954 Johnson Amendment. This provision in the tax code has historically prohibited tax-exempt organizations, including churches and other non-profits, from participating in or intervening in “any political campaign on behalf of (or in opposition to) any candidate for public office.” Violations could lead to the loss of their tax-exempt status.

The IRS’s shift comes amidst sustained legal and political pressure. The National Religious Broadcasters and several churches had previously sued the IRS over the Johnson Amendment, arguing that it infringed upon their First Amendment rights to freedom of speech and the free exercise of religion.

During his first term, former President Donald Trump had publicly vowed to “get rid of and totally destroy the Johnson Amendment and allow our representatives of faith to speak freely and without fear of retribution.”

While the IRS’s latest filing does not go as far as a full repeal of the Johnson Amendment, it significantly narrows its interpretation regarding religious institutions. The agency stated that when a house of worship “in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith,” it neither participates nor intervenes in a political campaign.

The IRS elaborated on its stance by comparing a religious institution’s endorsement of candidates under these conditions to a “family discussion.”

“Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted,” the document stated.

Historically, the IRS rarely enforced the Johnson Amendment against churches, but the provision’s existence created a chilling effect that many religious leaders said stifled their ability to speak on political matters relevant to their faith. This new guidance, while specific to internal communications during religious services, provides a clearer legal pathway for churches to engage with electoral politics from the pulpit without fear of federal retribution.