GLMC Legal Analyzes New IRS Interpretation of the Johnson Amendment

We’re honored to share that Raul Gastesi, partner at GLMC Legal, was featured in Bloomberg Law’s July 14 article, “IRS Opens Path for Churches to Test Political Speech Limits.” The piece covers a major development in nonprofit law: the IRS’s recent decision to allow churches more leeway in expressing political views without risking their tax-exempt status.

The reinterpretation of the Johnson Amendment—originally a 1954 provision barring churches and 501(c)(3) nonprofits from political activity—has stirred legal debate and concern among nonprofit leaders and constitutional law experts.

Gastesi’s insight captures the legal complexity and potential consequences of the shift:

“It will be interesting to see who starts pushing the limits and how. And it will get tricky when you talk about religious freedom—those are highly protected rights.”

He further notes the potential for abuse through hybrid or quasi-affiliated entities:

“We may see more quasi-affiliated political organizations increasing their activities, using tax-exempt religious groups as channels for political giving—blurring the line between charity and campaign financing.”

While the IRS filing stops short of formal policy change, its implications could be far-reaching, testing the boundaries of religious freedom, tax law, and campaign finance.

GLMC Legal continues to monitor developments at the intersection of constitutional protections and nonprofit governance, offering informed guidance to religious institutions, charitable organizations, and political advocates alike.

📖 Read the full article on Bloomberg Law below: