Doorways to the State Supreme Court Chamber, Austin, Texas via The Library of Congress.

Law, Religion, and The Johnson Amendment

This event took place on November 19th, 2025. You can watch the recording and read essays by panelists here. 

On November 14th, Canopy Forum hosted a virtual conference regarding the recent court filing of the Internal Revenue Service which introduced a reinterpretation of the Johnson Amendment. The 1954 amendment prohibits nonprofit organizations, including charities and churches, from engaging in any political campaign activity. The new court filing could allow religious organizations greater latitude in endorsing political candidates.

Our panel of experts examined the scope and limits of religious political endorsements under these new rules and address the following questions:

  • Should religious organizations be permitted to make political endorsements?
  • May religious organizations directly or indirectly fund political candidates or campaigns?
  • What are the permissible limitations, if any, on political speech by religious organizations?

Conference proceedings will be published on Canopy Forum in the next few weeks. Essays by panelists will be published here.

Religion, Politics, the Constitution, and Cost-Sharing Accounting: A Johnson Amendment Primer

Benjamin Leff teaches courses on U.S. federal tax law and the law of charitable and non-profit organizations. His scholarship focuses on the regulation of nonprofits. Prior to joining the faculty, Professor Leff was a visiting assistant professor at Harvard Law School, practiced tax law in Austin Texas, and clerked in Federal District Court. He is a graduate of Yale Law School, holds an M.A. in religious studies from the University of Chicago and a B.A. from Oberlin College.

Endorsing with Caution: Jewish Law and the Politics of the Pulpit

Michael J. Broyde is Professor of Law at Emory University School of Law, the Berman Projects Director at the Center for the Study of Law and Religion at Emory. He is an ordained rabbi and served as a synagogue rabbi in Atlanta for many years and in a rabbinical court. His work focuses on law and religion, Jewish law, and comparative religious law.

Rebecca Markert

Vice President and Legal Director, Americans United for Separation of Church and State

Kevin P. Hancock

Director, Campaign Finance Litigation, Campaign Legal Center

Mark Valeri

Reverend Priscilla Wood Neaves Distinguished Professor of Religion and Politics & Director of the John C. Danforth Center on Religion and Politics.

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