Texas Judge Dismisses Church Endorsement Lawsuit

A federal judge in Tyler, Texas, dismissed a lawsuit on Tuesday that challenged a longstanding prohibition on tax-exempt churches endorsing political candidates, rejecting a proposed settlement between the Internal Revenue Service and the plaintiffs despite both sides' agreement to it.

U.S. District Judge J. Campbell Barker ruled that he lacked the authority to approve the consent judgment, citing the Tax Anti-Injunction Act, which bars courts from blocking the assessment or collection of federal taxes before they occur. The case, filed by the National Religious Broadcasters and two Texas churches, sought to exempt traditional religious communications from the 1954 Johnson Amendment. That provision in the U.S. tax code prevents nonprofits, including houses of worship, from participating or intervening in political campaigns on behalf of candidates, under penalty of losing their tax-exempt status.

The plaintiffs argued that the restriction violated their First Amendment rights to free speech and religious exercise, compelling them to address political matters in sermons and broadcasts. The lawsuit, initiated ahead of the 2024 presidential election, gained momentum last summer...