Church Endorsements

Houses of worship—including churches—may now endorse political candidates without jeopardizing their tax-exempt status. The change comes by way of a consent judgement agreed to by the IRS this week. The agreement provides clarity that a house of worship’s endorsement or opposition of a candidate does not violate the conditions of its tax-exempt structure (most houses of worship are legally organized as nonprofit and tax-exempt). Since 1954, a law known as the Johnson Amendment has prohibited such endorsements, but the IRS has generally declined to enforce the prohibition. This week’s judgement enshrines that non-enforcement into formal IRS policy.

Analysis and eternal judgment: God’s people—you and I—are to be about the purposes of eternity. Even our mind and our thoughts are to be on things of heaven (Col. 3:2). Within this absolute truth lives a tension of how to best prioritize God’s law over a man-made law that will constantly ebb and flow between various amount of alignment with eternal truth. Going one level deeper, there is a tension within that tension about how to properly steward our participation within man-made governing institutions.

Many churches and houses of worship will celebrate this week’s formal demise of the Johnson Amendment. In many ways, it reflects a proper prioritization of individual faith over man-made law. Even so, we in The Equipped community should consider carefully and soberly how to balance and steward our eternal and earthly missions.

We are certainly called to something much higher than political conquest. Our kingdom is an eternal one, and we should certainly avoid over-emphasizing political struggles of our temporary home. At the same time, there is wisdom in understanding the current times (similar to the tribe of Issachar in 1 Chron. 12:32) in order to impact them toward flourishing.

Let’s together endeavor to make an eternal impact toward flourishing. On one side, you will be tempted to stay out of the fray—political or otherwise. On the other, you will be tempted to over-emphasize political outcomes. The way of the Jesus follower is different than each of this. We are called to give all of ourselves for the love of God and our neighbors (Matt. 22:36-40).

You are not afforded the luxury of staying out of the fray. Neither are you limited by the bounds of man-made politics. Your mission is found squarely in loving God and in serving those He created.

The following article originally appeared in Thann’s “The Equipped” Weekly Newsletter. For more information on Thann’s weekly email, click here.