IRS just removed limits on church involvement in politics

Why that’s great news for liberal Christianity

Church and State: A sermon preached at the Congregational Church of Middlebury (VT) on July 13, 2025

Texts: 1 Samuel 8:4–22a; Romans 13:1–7

Friends, I would like to think with you this morning about two things that the aphorism tells us we should never discuss in polite company, certainly not together: religion and politics. You may have seen that the IRS released a policy change this past week on churches and other tax-exempt charitable organizations engaging in partisan politics. For decades, churches have been barred from endorsing particular candidates for public office, at risk of losing their tax-exempt status. This is a result of the so-called Johnson Amendment of 1954, and it has been the policy of the IRS ever since: churches cannot endorse specific partisan candidates for public office. But that prohibition has been skirted and violated by churches without much repercussion, sometimes creatively and more recently rather boldly. Conservative evangelical organizations have sued to change the policy, and this week, the IRS said OK. Churches can engage in partisan politics with no penalty.

It will surely come as a surprise to some of you that I think this is a remarkably good development. I will make the argument this morning for why I think it is a good development—more precisely, I will make four arguments: a theological argument, a historical argument, a practical argument, and, finally, a moral argument.

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Closing Our Sanctuaries Is Not a First Amendment Violation

It is an expression of Christian charity

 

Lost in the traumatic aftermath of George Floyd’s murder, including President Trump’s assault on the right to free speech and peaceable assembly, the US Supreme Court issued a ruling on another First Amendment issue late last week. The case involved a church suing the State of California for prohibiting large in-person services during the COVID-19 pandemic. The church argued that assembling as church is a fundamental expression of Christian faith, and that the order to limit gatherings is therefore a violation of the First Amendment. A majority on the Supreme Court disagreed, ruling that the prohibitions on mass gatherings did not constitute a violation of religious freedom.

 

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