Sullivan & Cromwell LLP

07/15/2025 | Press release | Distributed by Public on 07/15/2025 19:25

Revisiting the Johnson Amendment – “Electoral Politics Viewed Through the Lens of Religious Faith”

July 15, 2025

Key Points

  • IRS submits joint motion to settle lawsuit regarding Johnson Amendment
  • IRS states that Johnson Amendment does not prohibit "customary channels of communications on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith"
  • Americans United for Separation of Church and State seeks to intervene
  • United States District Court for the Eastern District of Texas yet to rule
  • A very grey area of the law - will IRS issue guidance?

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