Church and State: ELCA Responds to IRS Ruling on Political Activity
On July 17, 2025, the ELCA responded to a recent filing in the U.S. District Court for the Eastern District of Texas that could signal a shift in the IRS’s interpretation of the Johnson Amendment—potentially allowing increased political activity by churches and religious nonprofits.
The Johnson Amendment, enacted in 1954, restricts 501(c)(3) tax-exempt organizations, including churches, from endorsing or opposing political candidates. While this provision limits partisan campaign activity, it does not prohibit issue advocacy, nonpartisan voter education, or robust civic engagement.
The ELCA has consistently supported the Johnson Amendment and has guided its congregations in honoring its intent. As the proposed social statement Faith and Civic Life: Seeking the Well-being of All states, “it is not the church’s role to endorse candidates or parties.” Individual members may of course advocate based on their conscience, but not as representatives of the church.
Relaxing the Johnson Amendment would open the door to political pressure within congregations and risk politicizing the proclamation of the gospel. “The Use of the Means of Grace,” a foundational ELCA statement, reminds us that our worship and preaching are to proclaim Christ and form us for ministry in the world—not to serve political agendas.
The ELCA joins other religious and nonprofit organizations in urging that the Johnson Amendment be upheld. Maintaining its protections allows churches to speak boldly on social and political issues while preserving the clarity of our gospel witness and the separation of church and state.
ELCA congregations are encouraged to remain civically active in faithful, nonpartisan ways: hosting voter forums, engaging in advocacy, encouraging voting, and forming citizens grounded in gospel values. This is not a retreat from public life—it is our faithful participation in it.
Learn More and Equip Your Congregation:
The ELCA’s statement about the IRS ruling can be found at IRSRuling.
Church in Society: A Lutheran Perspective (1991), ELCA social statement
“Being a Public Church: Guidance for Churches and Clergy Participating in the Electoral Process”
Faith and Civic Life: Seeking the Well-being of All, proposed social statement for action at the 2025 ELCA Churchwide Assembly action
