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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Reformation and Revolution

A sermon preached at the Congregational Church of Middlebury, Vermont on October 29, 2017

Five hundred years ago this week, Martin Luther is purported to have reached his limit in his frustration over abusive practices in the Roman church, nailing his 95 Theses—his 95 points of contention—to the church door in Wittenberg, prompting the public debate that would eventually lead to his break from the Roman church and the birth of Protestant Christianity. The Reformation was a game changer in the church, remaking the face of global Christianity. But the Reformation was not only a force in the church; it represented a cultural revolution. It transformed art and music by spurring the development of secular traditions of aesthetic expression. It transformed German national identity and literacy by contributing to the maturation of German language. It led to a revolution in science by helping to usher Europe into the modern period of knowledge acquisition. It led to a revolution in politics by directly contributing to the emergence of democratic principles and ideas like freedom of conscience and human rights.

The Reformation was a revolutionary force, not just for religion but for many other aspects of human culture and society. And this morning I want to suggest that recapturing the spirit of the Reformation just may be a catalyst for the cultural revolution we so desperately need in our moment. In this mire of injustice, incivility, and mutual suspicion in which we find ourselves, faced with the dual temptations of aggressive tribalism or cynical paralysis, we need a reformation of the American character. The church can help lead that reformation. But to do so, we must mobilize around a couple of enduring truths, convictions we inherit from that great revolution of five hundred years ago.

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