A federal judge has declined to approve a proposed agreement between the Internal Revenue Service and several Christian groups that would have limited enforcement of restrictions on churches endorsing political candidates during sermons.
In a ruling issued Tuesday in National Religious Broadcasters v. Bessent, U.S. District Judge J. Campbell Barker of the Eastern District of Texas determined that the requested relief could not be granted.
The case originated in 2024 when National Religious Broadcasters, along with two churches, challenged enforcement of the Johnson Amendment, which bars certain nonprofit organizations from engaging in political endorsements.
Barker, appointed during the Trump administration, pointed to existing precedent, noting that “DJA prohibits courts from providing declaratory relief with respect to federal taxes,” and emphasized that agreement between the parties did not override those limitations.
“Subject-matter jurisdiction is determined by the nature of the claims and parties in the operative complaint, not by consent during litigation,” he wrote. “The DJA and AIA apply here because plaintiffs’ claims are ‘in respect to’ taxes and seek to restrain the threat of tax collection or assessment based on certain activity.”
“The government cites no authority for its position that its own consent to an injunction regarding a condition for tax benefits creates jurisdiction that the AIA or DJA otherwise denies.”
Tony Perkins of the Family Research Council criticized the ruling, stating that Barker “regrettably, sidestepped an opportunity, on the 250th anniversary of our nation, to correct a wrong that strikes at the very heart of American freedom.”
“Fortunately, [the NRB] plans to appeal this decision to the Fifth Circuit Court of Appeals, and they will have the full support of Family Research Council in that effort,” he added.
Meanwhile, Rachel Laser, president of Americans United for Separation of Church and State, welcomed the decision, saying she was “glad that the Johnson Amendment will remain a strong bulwark to stop religious extremists from exploiting houses of worship.”
“Tax-free giving to charities should fund charitable work, not partisan politics,” she said. “The court was right to reject the administration’s attempt to use the courts to rewrite our laws.”
In recent years, some Christian conservatives and churches have advocated for repealing the Johnson Amendment, arguing that it places undue limits on First Amendment freedoms for religious institutions.
The lawsuit was filed in August 2024 by National Religious Broadcasters alongside Intercessors for America, Sand Springs Church and First Baptist Church Waskom, seeking to invalidate the provision.
During the course of the case, the IRS announced in July that it would not revoke tax-exempt status for pastors or religious leaders who endorse political candidates before their congregations.
