Despite the name, the National Religous Broadcasters isn’t just national, isn’t just religious, and isn’t just broadcasters. (It was founded in 1944, but it kept the original name.) It’s international now; it’s exclusively Christian; and of course in the internet age you gotta allow for more than just radio and TV broadcasts. It was founded in part to fight the Federal Council of Churches’ 1943 takeover of the religious programming of radio networks; nowadays it’s more of a support group for Evangelical media creators.
I bring ’em up because they’re suing the Internal Revenue Service, the tax-gathering agency of the U.S. federal government. Their argument is the IRS is inconsistently applying the Johnson Amendment to non-profits, and should just do away with it altogether.
Yeah, I’d better explain in more detail for people who aren’t familiar with any of that.
In the United States we have a Constitutional right to freedom of religion. And to keep the Feds and states from hassling churches by taxing their finances, churches are encouraged to become tax-free nonprofit organizations. We call them 501(c)(3) organizations, named for the specific subsection of Title 26 of the United States Code which defines ’em. For your convenience, I’ll quote it. Warning: Legalese.
Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. 26 USC §501(c)(3)
In simpler English:
- None of your org’s incoming money should be controlled by, or benefit, one individual. Like the head pastor. Your church shouldn’t be merely a promotional tool to help your pastor get speaking engagements and sell books and videos. Nor should it spend all its money enriching your pastors, yet do little to no ministry.
- The church shouldn’t spend “a substantial part” of its money (and other laws define how big is “substantial”) on pushing its politics: Promoting causes or lobbying government.
- The church can’t promote a political candidate or campaign.
The Johnson amendment is the “which does not participate in, or intervene in… any political campaign,” etc. It’s named after Lyndon Johnson, who was still a senator when he got it passed in 1954. It applies to every 501(c)(3) nonprofit; not just churches. It wasn’t controversial when it was first passed, because back in the ’50s most pastors recognized politics is a dirty business, and didn’t wanna soil themselves in it.
But not anymore! Back in February, the NRB even had former president and current presidential candidate Donald Trump speak at their annual convention. He’s offering to overturn that pesky Johnson amendment if only they’d return him to power. “All these things will I give thee, if thou wilt fall down and worship me,” he told them. Mt 4.9 Or something like that.
The NRB hasn’t officially endorsed Trump, but you know they wanna. Well, they’re trying to get rid of the amendment; if they succeed, they certainly can.
And lots of partisan pastors and churches would love to promote political candidates right from the pulpit. Would love to denounce the opposition party and its politicans, and call ’em tools of Satan. Would love to sway their entire congregations to vote their way. Some of ’em do it anyway, willingly risking their nonprofit status, figuring the IRS might not do anything if the people of their congregation never tell on ’em. Others have voluntarily given up their nonprofit status, pay taxes, say whatever they please, and roll around in politics like pigs in poo.