Churches and political candidates: what the IRS allows, what changed in 2025 and 2026, and how to plan any church event well

Yes, a candidate can speak at a church, and churches can hold candidate forums, run voter registration drives and share nonpartisan voter guides. What a church organized as a 501(c)(3) cannot do under current federal tax law is support or oppose a candidate for public office, a restriction usually called the Johnson Amendment. In July 2025 the IRS agreed to a proposed court settlement saying certain sermons and congregation-directed messages would not violate that rule, but a federal judge rejected that settlement and dismissed the case on March 31, 2026, and the plaintiffs' appeal is pending at the Fifth Circuit (No. 26-40237), with the Justice Department also urging reversal. As of October 2026, the rule remains on the books for every house of worship. Legal status last reviewed October 19, 2026; before relying on this page, check the current Fifth Circuit docket and any new IRS or Treasury release.

This guide is written for churches, mosques, synagogues, temples and every other house of worship. The IRS uses "church" in a generic sense to include all of them, and so do we. It is general information, not legal advice. For a specific situation, talk with a lawyer who handles exempt organizations.

The basic rule: what 501(c)(3) churches can and cannot do

Section 501(c)(3) of the Internal Revenue Code bars tax-exempt charities, including churches, from participating or intervening in any political campaign for or against a candidate for public office. The IRS's guide for congregations, Publication 1828, spells out how that applies. Violations can lead to loss of tax-exempt status and an excise tax of 10% of the political expenditures on the organization, plus a tax on managers who knowingly approved them.

What churches can do, when the surrounding facts do not amount to support for or opposition to a candidate (the IRS weighs all the facts and circumstances):

• Preach and teach on moral and public policy issues, including issues debated in elections. Timing, whether candidates are named or identified, and whether the message lines up with a candidate's position all matter; issue teaching the week before an election that points unmistakably at one candidate can cross the line.
• Lobby on legislation, within limits (lobbying is a separate and looser rule than campaign activity).
• Host candidate forums where all candidates for an office get an equal opportunity.
• Run nonpartisan voter registration and get-out-the-vote drives.
• Distribute nonpartisan voter guides that cover all candidates and a broad range of issues.
• Rent facilities or mailing lists to candidates when that is an ordinary, ongoing activity of the church, offered to candidates in the same race on an equal basis and to the general public, at the church's customary rate. The IRS looks at all of those factors together; charging the usual rent alone does not settle the question.

What churches cannot do under current rules:

• Endorse or oppose a candidate from the pulpit, in the bulletin, newsletter, website or social media accounts.
• Give money or in-kind support to a campaign (federal campaign law separately bars corporate contributions, and most churches are incorporated).
• Organize volunteers for a candidate, or let a campaign use church resources that others cannot.
• Distribute campaign literature or biased "voter guides" that steer people to a candidate.

What happened in 2025 and 2026 with the Johnson Amendment

Many people searched in 2025 for "IRS says churches can endorse political candidates." Here is what actually happened.

In 2024, two Texas churches and the National Religious Broadcasters sued the IRS in federal court in the Eastern District of Texas. On July 7, 2025, the IRS, represented by the Justice Department, filed a proposed consent judgment. It said that when a house of worship speaks in good faith to its own congregation, through its customary channels and in connection with religious services, about electoral politics viewed through the lens of faith, that would not count as political campaign intervention.

The limits of that filing matter:

• It would have bound the IRS only as to the named plaintiffs, not every church.
• It covered only communications to a congregation through customary channels, not public ads, campaign donations or use of church money for a candidate.
• It was a proposed settlement, not a change to the statute. Only Congress can change the law.

Then the court weighed in. On March 31, 2026, Judge J. Campbell Barker rejected the settlement and dismissed the lawsuit, holding that the court lacked jurisdiction to approve it, and noting that Congress is the right body to weigh the policy questions. On April 3, 2026, Treasury said it would issue guidance for houses of worship (National Taxpayers Union Foundation). The plaintiffs appealed to the Fifth Circuit (No. 26-40237), and in a September 2026 brief the Justice Department asked that court to reverse the dismissal on narrow grounds (Bloomberg Tax). As of this page's October 19, 2026 review, the appeal was pending with no decision and Treasury had not yet issued the promised guidance. Groups such as Americans United for Separation of Church and State have opposed the settlement.

Our read: the IRS has signaled it does not want to enforce the rule against sermons, and Religion News Service notes that no congregation has lost its exemption for endorsing during worship services. But the statute is unchanged, the settlement never took effect, a future administration can take a different view, and donors and members may care even if the IRS does not. Churches that want to stay clearly within the law should keep following Publication 1828 until there is a final court ruling, new IRS guidance or a change from Congress.

Can a candidate speak at church?

Yes. How the church handles it determines whether it crosses the line. Publication 1828 separates two situations.

Candidates invited as candidates

If you invite a candidate to speak because they are running, the IRS looks at whether you:

• Give an equal opportunity to the other candidates for the same office. This includes comparable settings. Inviting one candidate to your well-attended annual banquet and the opponent to a sparsely attended weeknight meeting is not equal.
• State that the church does not support or oppose any candidate, both when the candidate is introduced and in announcements.
• Allow no political fundraising.
• Keep a nonpartisan atmosphere on the premises.

The IRS gives an example of a minister who invited all three congressional candidates to address the congregation on three successive Sundays, each with equal opportunity to answer questions, with neutral introductions. That was allowed. Inviting only one Senate candidate to preach, who then asked for votes, was not.

Candidates appearing as officials, experts or worshippers

A candidate who is a sitting official, a recognized expert or a public figure can be invited in that capacity, such as a mayor at a groundbreaking for a church community center. The church should not mention the candidacy or election, there should be no campaigning, and announcements should describe the person's role, not their race. A candidate who simply attends a worship service open to the public does not create a problem. A pastor who customarily welcomes officials can say "We are glad to have Lieutenant Governor Y with us this evening" without reference to the campaign. What the pastor cannot do is add "please support her in November."

Can a church host a candidate forum?

Yes, and a well-run forum is one of the most useful things a congregation can do in an election year. The IRS factors for a nonpartisan forum:

• Questions prepared and presented by an independent, nonpartisan panel.
• A broad range of issues the office actually deals with.
• Equal opportunity for each candidate to present views.
• Candidates are not asked to agree or disagree with the church's positions.
• A moderator who does not comment on answers or signal approval.

Invite every candidate on the ballot for the office, in writing, on the same day. Draw speaking order by lot, use a visible timer, and keep campaign signs outside. If a candidate declines, say so neutrally. Our community event guide has a full forum checklist and town hall agenda.

Voter registration, voter guides and rallies

Voter registration and GOTV. Churches may run nonpartisan registration and turnout drives, such as a registration table after services or rides to the polls offered to every member. They cannot target only people expected to vote one way, or pair the drive with a candidate message. Check your state's rules for collecting completed registration forms. Our voter registration drive guide covers those.

Voter guides. A guide is safer when it includes all candidates for an office, covers a broad range of issues, describes positions neutrally (ideally in candidates' own words from a questionnaire), and does not compare candidates to the church's positions. A guide built around a few hot-button issues where the church's preferred answer is obvious is the kind the IRS treats as campaign activity.

Can a church host a political rally? Not as a church event. A campaign can rent the fellowship hall for a rally or fundraiser only where renting the hall is an ongoing practice, the space is offered to the public and to every candidate in the race on the same terms, and the campaign pays the customary rate. The IRS weighs those factors together, so customary rent alone is not a safe harbor. If you have never rented the hall before and only do it for one candidate, that is intervention. Have counsel review the specific arrangement before you sign.

Pastors speaking personally. Religious leaders keep their rights as citizens. A pastor can personally endorse a candidate outside church functions and publications, with a title listed "for identification purposes only." The endorsement cannot appear in an official church publication, at an official church function, or use church resources. A "My Views" column in the church newsletter counts as an official publication even if the pastor pays for that page.

Etiquette for candidates visiting a church

Candidates, the law above is the church's responsibility, but you can make it easy or hard for them.

• Call ahead. Ask the pastor or administrator if a visit is welcome and how they want it handled.
• Come to worship, not to campaign. No buttons, clipboards, literature or staff with sign-up sheets inside.
• Do not ask to speak from the pulpit. If invited, follow the church's lead and keep remarks to what they asked for.
• Dress for the congregation, follow the service's customs (standing, covering, shoes, seating), and stay for the full service.
• Give in the offering only as a personal choice, from personal funds, never as a show.
• Never post a photo implying the church or pastor endorses you. A church that ends up on a campaign mailer can face real problems.
• Treat every congregation the same, including ones you do not expect to win.

How to plan a church event: conference, banquet, revival or community day

Whatever the event, the same structure works.

Committees. Name a chair and a small committee for each function: program (speakers, worship, order of service), hospitality (greeters, ushers, guest care), food, facilities and setup, promotion, registration and finance, safety, and media. Each committee has one lead who reports to the chair weekly.

Volunteers. Write a one-paragraph job description for every role, schedule shifts no longer than three to four hours, and train greeters and ushers before the day. Assign a volunteer coordinator who is not also running the program. See how to recruit and manage volunteers.

Budget. List expected income (registrations, offerings, sponsorships, ticket sales) and costs (speaker honorariums and travel, food, rentals, printing, sound, media, insurance, contingency of about 10%). Approve it through your church's normal finance process and have two people count any money collected.

Media. Assign one person to coordinate photography, video and livestream before the day, not during it. A conference or revival generates months of content for the church's website and social accounts if someone plans the shot list and gets permission for any guest speakers being recorded.

Hospitality. First impressions decide whether guests return. Clear parking signs, greeters outside the doors, a welcome table, reserved seating for elders and people with disabilities, a quiet room for nursing parents, and a printed or projected order of service.

Timeline.

Every event should end with a debrief: what worked, what to change, and who needs a thank-you note.

Frequently asked questions

Can churches now endorse political candidates?

Not under current law. The IRS proposed a settlement in July 2025 that would have allowed certain congregation-directed communications by the plaintiff churches, but a federal judge rejected it in March 2026. The plaintiffs' appeal is pending at the Fifth Circuit with the Justice Department urging reversal, and Treasury has said it will issue guidance, but as of October 2026 the Johnson Amendment still applies to all 501(c)(3) churches.

Can political candidates speak at churches?

Yes. A church can invite candidates as candidates if it gives all candidates for the office an equal opportunity and states it does not endorse anyone. It can also invite an officeholder to speak in an official or expert role without mentioning the election. Candidates can always attend services open to the public.

Can a church support a political candidate?

A 501(c)(3) church cannot support or oppose a candidate with endorsements, money, volunteers or church resources. Individual members and pastors may support candidates personally, outside church functions and official publications.

Can a church host a political rally?

Only through a rental the IRS would see as ordinary business: an ongoing practice, open to the public and to every candidate in the race on equal terms, at the customary rate. Rent alone does not settle it. The church cannot sponsor, promote or organize a rally for a candidate.

Can a church do voter registration?

Yes, if the drive is nonpartisan and open to everyone. Churches may also encourage people to vote and offer rides to the polls on a nonpartisan basis. Follow your state's rules for handling completed forms.

What is the 80% rule for churches?

It is a rule of thumb from church growth circles: when a worship space is about 80% full, it feels full, newcomers struggle to find seats, and attendance tends to level off. Churches use it to decide when to add a service or a larger room. It is a guideline, not a law or IRS rule.

What are the 5 P's of event planning?

Versions differ. For church events, Purpose, People, Place, Promotion and Plan for follow-up works well. Start with why the event exists, then who must be there and who is serving, before choosing a room.

How do you plan a church conference?

Start four to six months out with dates and speakers, form committees for program, hospitality, registration, food, facilities and media, and set a budget approved through your finance process. Open registration three months out, train volunteers the week before, and hold a debrief afterward.

How Leo Operations approaches this

Leo Operations is a national field, media and creative firm headquartered in Nashville. Our founder, Rodriquez Wright II, has worked on campaigns and organizing programs since 2012, including serving as Tennessee State Organizing Director for Mike Bloomberg's 2020 presidential campaign and Tennessee State Project Director for a statewide PAC voter-contact program in 2018. The firm has done campaign, ballot and organizing work in 25 states, and we plan every faith-community engagement inside the legal lines described above.

For faith communities, we build nonpartisan voter registration and turnout programs that serve every member equally, and we bring a full media team to conferences, revivals, banquets and community days: event photography (more than 1,000 events photographed), video, and websites and social media that carry an event's reach well past the weekend. For campaigns, we design church outreach that respects each congregation's customs and never puts a pastor or church in a compromising position. Every engagement starts with a planning conversation about your goal, your calendar and your rules. If you are planning a church event or a nonpartisan forum, email us your date, location and goal, and we will tell you honestly what it takes.