DOJ Anti-Christian Bias Report and the Johnson Amendment

What happened:  The Department of Justice released “Eradicating Anti-Christian Bias Within the Federal Government,” a 200-page report from the administration’s Task Force to Eradicate Anti-Christian Bias. The report claims the Biden administration selectively enforced the Johnson Amendment against conservative Christian churches while ignoring comparable activity by liberal-aligned religious organizations. The IRS is cited as having investigated churches for allowing political speakers at services or distributing candidate position guides — although no organization was found to have violated the law. The Baptist Joint Committee for Religious Liberty and Interfaith Alliance publicly criticized the report, with BJC stating the administration “cherry-picked anecdotes that omit crucial context and legal basis.”

What the Johnson Amendment is:  The Johnson Amendment is the provision in the federal tax code that prohibits 501(c)(3) organizations from endorsing or opposing political candidates or participating in campaign activity. It applies to all 501(c)(3)s — charities, foundations, universities, and houses of worship. Nonprofits can still:

• Advocate on policy issues and legislation
• Conduct nonpartisan voter education and voter registration
• Engage in issue lobbying

They cannot endorse or oppose candidates, donate organizational funds to campaigns, or use nonprofit communications to advocate for a specific candidate.

Why it matters:  The administration’s framing of Johnson Amendment enforcement as partisan weaponization is a predicate for weakening or eliminating the provision. Treasury and the IRS have already announced plans to issue new guidance on how the law applies to religious organizations. If that guidance narrows enforcement, it opens the door for political actors to pressure nonprofits to take candidate-level positions — jeopardizing relationships with donors, foundations, and government partners across the political spectrum, and arriving at a particularly sensitive moment heading into the 2026 midterms.

Where things stand:  The Johnson Amendment is in effect — the rule has not changed. Watch for IRS guidance on religious organizations when it is published. PANO will share updates as guidance is released.