Business people planning in a conference room meeting
Professional Insights

Can Not-for-Profit Organizations Endorse Political Candidates?

Jul 31, 2025 · 1 min read

SECTION

EXCLUSIVE

A long-standing question for tax-exempt organizations has been: Can nonprofits endorse political candidates? The IRS suggested in a recent court filing that churches may communicate political endorsements to their congregations without violating the Johnson Amendment. While this has raised questions about the broader application of the rule, it’s important to note that the prohibition still exists in statute; and any organization that violates it risks losing its tax-exempt status or being subject to public scrutiny.

Under current federal law, 501(c)(3)

Reserved for NFP Section Members, Tax Section Members and NFP Subscribers

Already a Not-for-Profit or Tax Section Member? Or a NFP Subscriber?

Log in with your account
 
Forgotten email
Forgotten password

Not a Not-for-Profit or Tax Section Member? Or a NFP Subscriber?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Discover the benefits of:

Exclusively for

Mentioned in this article

Topics

Subtopics

Manage preferences

Related content

}