Tax Exemptions for Churches

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Tax Exemptions for Churches

I listen to audio books and podcasts while riding my motorcycle. I just learned that federal influence regulating the free speech of churches is fairly recent in US history. Tax exempt status silences many conservative pastors on political topics.

Tax exemptions for churches didn’t begin officially until 1913 with the passing of the 16th Amendment. Actually, prior to that, income taxes themselves were declared unconstitutional in Pollock v. Farmers’ Loan & Trust Co. (1895).

Restrictions on political activity for tax-exempt organizations, often linked to “controlling political content,” stem from the Johnson Amendment—a 1954 provision added to the tax code by then-Senator Lyndon B. Johnson to prohibit 501(c)(3) groups (including churches) from endorsing or opposing political candidates.

This was reportedly motivated by Johnson’s desire to curb nonprofit attacks during his own reelection campaign.