Opinion: Democrats Ignore the Johnson Amendment in Pursuit of Black Voters
By George Francis Kane
Donald Trump knew that conservative Christians were his core constituency, and so was always eager to promote their political power. In particular, he declared his determination to end the so-called Johnson Amendment, the provision in the tax code that prohibits churches and other non-profit organizations to endorse or oppose candidates for office. Trump proclaimed on the National Day of Prayer in 2017 that he had repealed the Johnson Amendment with an executive order — apparently unaware that repealing a law requires an act of Congress.
The Gubernatorial campaign in Virginia of Democrat Terry McAuliffe shows that Republicans are not the only political party that utilizes churches. The political activities of several Virginia area churches in support of McAuliffe should be investigated by the IRS, potentially leading to the revocation of their tax-exempt status. On Sunday, October 17, party activist Stacey Abrams addressed Norfolk churchgoers at Second Calvary Baptist Church and Faith Deliverance Christian Center, urging them to vote for McAuliffe.
McAuliffe meanwhile campaigned at other congregations. Later, Vice President Kamala Harris appeared in a campaign ad that was broadcast to over 300 black churches across Virginia, urging congregants to support McAuliffe.
The IRS has not enforced the Johnson Amendment since 2009, when a federal court in Minnesota ruled that an IRS official who had authorized a church audit was not of sufficient rank. Since a restructuring in 1998, the IRS has not designated officials who could institute audits under the Church Audit Procedures Act of 1984. Not only do churches ignore this law, but many openly defy it, daring the IRS to provide them the opportunity to challenge the Johnson Amendment in court. The Biden Administration can fix this by clarifying what level of approval is needed to enforce the Johnson Act and staffing that position. If the president is truly committed to the separation of state and church, he should order this immediately.
