Overview
- The federal judge in Tyler, who ruled Tuesday, dismissed the churches’ lawsuit and refused to enter the IRS consent judgment for lack of jurisdiction.
- Judge J. Campbell Barker said the Tax Anti-Injunction Act and the Declaratory Judgment Act block courts from issuing pre-enforcement orders that would affect tax collection.
- The IRS had proposed in July 2025 to treat certain sermon endorsements to congregants as permissible religious speech, but that policy now lacks any court approval.
- The plaintiffs, including National Religious Broadcasters and two Texas churches, plan to appeal to the Fifth Circuit, while Americans United praised the ruling as a safeguard against partisan use of churches.
- The Johnson Amendment has been in the tax code since 1954 and is rarely enforced, leaving pastors uncertain about real-world risk as future tests may come through refund suits or formal IRS determinations on 501(c)(3) status.