Charity Therapy Podcast
144: Pretending It’s 1995 | Breaking Down the IRS Changes for 501(c)(3) Status for Churches
Have you heard? The IRS just gave churches the green light to endorse political candidates.
It’s Jess Birken here, and I’m back with my co-host Meghan to dig into a recent IRS policy change that could shake up the nonprofit and political landscape.
Real Listener Question: Not a listener question this time — Meghan brought the heat herself: “Did the IRS really just say churches can endorse political candidates from the pulpit? What does that mean for everyone else?”
This episode covers some breaking nonprofit news (well, as breaking as it gets around here). The IRS just shifted how it interprets the Johnson Amendment — and the result is that churches can now legally endorse candidates if it's “in connection with religious services.” That’s a big deal, not just for religious orgs, but for how money moves in campaigns and the broader nonprofit world. Meghan and I unpack what this ruling really means, how it might impact campaign finance, and why it feels like the rules suddenly don’t apply equally anymore.
What You'll Learn
- What the Johnson Amendment is and how it used to work
- How a recent court filing changed enforcement for churches
- Why this doesn’t apply to other nonprofits
- How this opens the door to new forms of dark money in political campaigns
- Why this matters even if your nonprofit isn’t religious
- What the potential downstream effects might be in campaign finance
- Why transparency is the real issue underneath it all
Bottom line: This isn’t just about churches. It’s about the integrity of the nonprofit sector and the role transparency plays in public trust. If you care about clean campaigns and nonprofit accountability, you should be paying attention.
Resources from this Episode
- Learn more about the IRS changes to the Johnson Amendment: https://www.npr.org/2025/07/08/nx-s1-5460886/irs-now-says-pastors-can-endorse-political-candidates
- Hear our convo about the new IRS commissioner in episode 139: https://birkenlaw.com/charity-therapy-podcast/ct139/
- Previous Episode: What Happens If You Don't Do the Nonprofit Filings?: https://youtu.be/vxSB2wlR9N0?si=lmHHWL_dJU8R6Zia
- Episode Transcript: https://birkenlaw.com/wp-content/uploads/2025/07/CT144_Transcript.pdf
Connect with Us
- Jess Birken: https://www.linkedin.com/in/jessbirken/
- Meghan Heitkamp: https://www.linkedin.com/in/meghan-heitkamp-829254115/
Listen & Engage
- Listen on Apple Podcasts | Spotify | YouTube | Amazon Music
- Rate & Review on Apple Podcasts: Click "Ratings and Reviews" then "Write a Review"
- Send us your nonprofit questions: https://birkenlaw.com/podcast/#podcast-story
Stay Connected
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Recent Podcast Episodes
146: Groaning & Moaning | Why Record Retention & Data Management Systems Matter for Nonprofits
145: Astronauts vs. Scuba Divers | Can You Convert a Failing Business Into a Nonprofit?
142: Someone Get Me a Flux Capacitor! | What Happens When Your Nonprofit IRS Status is Revoked
143: Anonymized Juicy Gossip | What Happens If You Don’t Do the Nonprofit Filings?
141: Justice for the 8 Cents! | How to Communicate Nonprofit “Overhead” Expenses
140: Serenity Now | Can the President Seize a Nonprofit’s Assets?
139: Counting On Our Fingers | Understanding The Long Wait Times for IRS Tax Exemption Applications
138: Trump Vs. Harvard | Can the President Revoke a Nonprofit’s Tax-Exempt Status?
