News

Pastors Double-Dare the IRS

Observers suggest that punishing church endorsements will be unlikely.

When Robert Jeffress, senior pastor of First Baptist Church of Dallas, endorsed presidential candidate Rick Perry on his church’s website in October, Americans United for the Separation of Church and State promptly asked the Internal Revenue Service (IRS) for an investigation.

Since passage of the Johnson Amendment in 1954, churches “may not participate in, or intervene in … any political campaign,” according to the IRS.

Churches that don’t comply could lose their tax-exempt status.

In theory. But it seems no one, not even Americans United, is expecting a quick response from the IRS.

“Right now the situation is in a holding pattern because the IRS has found its internal policies under fire by federal court ruling,” said senior policy analyst Rob Boston.

A 1984 federal ruling told the IRS it needed a regional commissioner to sign off on any audits done on churches. But when the IRS reorganized in 1996, it eliminated the regional commissioner position. A Minnesota church recently argued that its IRS audit wasn’t authorized by a high-enough official. In January, a federal court agreed.

Until the IRS sorts out who can authorize church audits, churches are left in limbo, said Alliance Defense Fund (ADF) senior legal counsel Erik Stanley.

“It has become an intolerable system of self-censorship,” he said. “Society labels biblical issues as political, and pastors just back away.”

Only one church has ever had its tax-exempt status revoked: a New York church that ran full-page newspaper ads warning voters away from Bill Clinton in 1992.

The IRS may be weak on enforcing the Johnson Amendment because of its questionable constitutionality, said Sally Wagenmaker, a tax attorney who works with nonprofits.

A constitutional challenge is the ADF’s goal. It promotes an annual Pulpit Freedom Sunday that encourages pastors to preach on the moral qualifications of candidates. Participation has grown from 33 pastors in 2008 to 539 in 2011.

“The question for the church is: Is it part of what you feel God has called you to do, for such a time as this?” said Wagenmaker. “To push the envelope?”

About 85 percent of Protestant pastors believe the IRS should stay out of policing sermon content, according to an August survey by LifeWay Research. Yet a 2010 survey found that the same majority believe that pastors should not endorse candidates from the pulpit, said president Ed Stetzer.

“It would be a mistake,” he said, “to draw the conclusion that because they don’t want the IRS in the pulpit, they want politics in the pulpit.”

Copyright © 2011 Christianity Today. Click for reprint information.

Related Elsewhere:

Previous Christianity Today coverage of the issue of church endorsements includes:

To Protect Freedom, ADF Needs IRS to Punish Pastors | The ironies of “Pulpit Freedom Sunday.” (October 5, 2011)

Tempted by Politics | Why many pastors want to, but shouldn’t, endorse candidates. (October 2, 2008)

Endorsing from the Pulpit | Pastors launch challenge of IRS rules on endorsements. (September 25, 2008)

CT also covers political updates on its politics blog.

Also in this issue

The CT archives are a rich treasure of biblical wisdom and insight from our past. Some things we would say differently today, and some stances we've changed. But overall, we're amazed at how relevant so much of this content is. We trust that you'll find it a helpful resource.

Cover Story

Why We Need Jesus

News

Pentecostal Renewal Transforms Rwanda after Genocide

Review

Islam's Inquisitors: A Review of 'Silenced'

Infographic: How the Bible Feels

Wilson's Bookmarks

Lessons From an Usher

A Senior Moment

How to Think about Social Networking in Churches

My Top 5 Books on Consumerism

News

Church Leaders Debate Self-Defense

News

Should Sunday School Be for the Whole Family?

Q & A: Alvin Plantinga on Conflict Resolution with Science

News

A Private Matter: Vanderbilt Vets Student Ministries

The Kingdom in Columbus

Education Is in Our DNA

Books to Note

News

Passages

It's Okay to Expect a Miracle

Readers Write

News

Should Churches Trademark their Names and Logos?

News

Europe Restricts Stem-Cell Research, Egyptian Military Bans Religious Discrimination, and More

Learning to Read the Gospel Again

News

Quotation Marks

Editorial

No Taxpayer Is an Island

Both Testaments at Christmastime

Nurturing Mind and Soul

Making Disciples Today: Christianity Today's New Global Gospel Project

Review

Creation's Own Inherent Value

My Perfect Child

Excerpt

Be Not Afraid

News

Go Figure

View issue

Our Latest

New Archbishop of Canterbury Steps into Anglican Divides

Conservatives call on Sarah Mullally, the first woman at the spiritual helm of the Church of England, to uphold biblical faith amid same-sex blessings debate.

News

FDA Approves Generic Abortion Pill

Students for Life leader calls the move “a stain on the Trump presidency.”

You Haven’t Heard Worship Music like This

John Van Deusen’s praise is hard-won and occasionally wordless.

The Russell Moore Show

BONUS: Lecrae on Reconstruction after Disillusionment

 Lecrae joins Russell Moore to take questions from Christianity Today subscribers

News

John Cornyn’s MAGA-land Challenge

The incumbent senator is up against his strongest challenge yet in populist-right leader Ken Paxton.

Fighting Korea’s Loneliness Epidemic with Cafés and Convenience Stores

Seoul recently introduced free public services to tackle social isolation. Christians have been doing that for years.

Excerpt

‘Don’t Take It If You Don’t Need It’

The Trump administration releases new recommendations for Tylenol use during pregnancy.

Apple PodcastsDown ArrowDown ArrowDown Arrowarrow_left_altLeft ArrowLeft ArrowRight ArrowRight ArrowRight Arrowarrow_up_altUp ArrowUp ArrowAvailable at Amazoncaret-downCloseCloseEmailEmailExpandExpandExternalExternalFacebookfacebook-squareGiftGiftGooglegoogleGoogle KeephamburgerInstagraminstagram-squareLinkLinklinkedin-squareListenListenListenChristianity TodayCT Creative Studio Logologo_orgMegaphoneMenuMenupausePinterestPlayPlayPocketPodcastRSSRSSSaveSaveSaveSearchSearchsearchSpotifyStitcherTelegramTable of ContentsTable of Contentstwitter-squareWhatsAppXYouTubeYouTube