The revelations about the IRS targeting conservative groups seem to keep coming.  According to Fox News, the IRS targeting went broader than originally reported. Apparently, the IRS’ additional scrutiny “went beyond targeting ‘Tea Party’ and ‘patriot’ groups to include those focused on government spending, the Constitution and several other broad areas.”

Michigan representative Mike Rogers was on Fox News Sunday where he said: “The conclusion that the IRS came to is that they did have agents who were engaged in intimidation of political groups… I don’t care if you’re a conservative, a liberal, a Democrat or a Republican, this should send a chill up your spine. It needs to have a full investigation.”

This news is bad.  And it should send a chill up our spines to know that a very powerful branch of the federal government was specifically targeting political groups with which it disagreed.  Such behavior is more fitting in an authoritarian style of government and should have no place in our constitutional republic.  It is chilling to be labeled, even in a indirect way, as an enemy of the state and to have the power of the federal government arrayed against you.

But what should be reported is that the targeting by the IRS goes even deeper than what is just reported.  Because the IRS has been targeting churches since the passage of the Johnson Amendment in 1954.  There is no difference between what the IRS has been caught doing with conservative groups and what the IRS has done to churches for the last 59 years.  Both are intimidation.  Imagine the impact of a system of intimidation targeting a particular group left unchecked for over half a century.  Because that is exactly what has happened with America’s churches.

The Johnson Amendment was passed in 1954 because Senator Lyndon Johnson did not like the views of his political opponents.  It was a naked attempt to keep the reins of raw power in his own hands and to silence non-profit groups who opposed his reelection because they believed he was soft on communism.  Johnson devised a clever way to target these groups, and his amendment to 501(c)(3) of the tax code has since been applied to intimidate churches and pastors across the country into silence on the moral qualifications of candidates and the positions they hold.

Free speech is a fragile thing and it needs breathing space to exist.  The power of government can all too easily squelch dissent.  In 1926, The U.S. Supreme Court stated that vague laws chill free speech because “People of common intelligence must necessarily guess at [the law’s] meaning and differ as to its application.”  What this means is that if the government enacts a vague speech regulation, people will not know where the line is between what is permissible and what is prohibited.  Thus, they will “chill” their own speech.  Stated more simply, people will not speak at all if there is uncertainty over whether the power of government will come down on them if they say something that might violate the law.  This is what we awe seeing first hand with the revelations of the IRS’ targeting of conservative groups.  And this has been the problem with the Johnson Amendment and the IRS’ vague regulations enforcing it.  The law does not give any certainty over what is allowed and what is permitted from the pulpits of America’s churches.  So pastors, concerned that they might say something that would trigger the enforcement power of the IRS (a very powerful government agency), stay silent.

It’s good to shine the light on to the private and devious machinations of the federal government when those occur.  But let’s recognize that conservative groups have not been the only ones in the crosshairs of the IRS.  America’s churches have suffered for too long under the intimidation of the IRS.  The best way to shine the light on that intimidation is to stand in the face of it.  That’s why we launched Pulpit Freedom Sunday. And that’s why we hope that if you are a pastor, you will go today to sign up to participate in Pulpit Freedom Sunday.  It’s time for the IRS to stop using its power to squelch free speech and freedom of religion of America’s churches.

The IRS recently apologized for targeting conservative groups with audits and investigations during the 2012 election.  In some cases, the IRS asked about political affiliations, lists of donors, and family members’ activities.  Apparently, the groups were targeted because they had the words “tea party” or “patriot” in their names.  An IRS official apologized, saying, “That was wrong. That was absolutely incorrect, it was insensitive and it was inappropriate. That’s not how we go about selecting cases for further review… The IRS would like to apologize for that.”

What the IRS did here is unconstitutional.  It is always outrageous when the coercive powers of government are used for political intimidation.  And I am glad that the IRS has apologized for its actions.  But this story illustrates the problem when we allow government agencies and officials to exercise unfettered power to enforce vague and ambiguous laws.

The IRS has in fact been exercising that kind of power since 1954 with the Johnson Amendment that allows it to censor a pastor’s sermon from the pulpit.  The Johnson Amendment prohibits “participating in or intervening in” a political campaign “on behalf of or in opposition to a candidate for public office.”  The IRS has interpreted this over the years to say that churches cannot “directly or indirectly” participate in a campaign.  But there is no definition of what it means to “indirectly” participate in a campaign.  The IRS tells churches that it must consider “all the facts and circumstances” to determine when a church has violated the Johnson Amendment.  Basically, this means that it won’t tell churches with precision what speech violates the Johnson Amendment and instead will wait and evaluate everything after the fact to then determine if the church has violated the law.  The IRS even went so far as to say that a church could violate the Johnson Amendment by the use of “code words” where it doesn’t even have to name a candidate specifically but if it speaks in a certain way that the IRS believes supports or opposes a candidate, then that could violate the law.

The point here is that the IRS enforcement of the Johnson Amendment is a situation particularly susceptible to abuse of power.  The IRS is unaccountable for who it investigates, when it investigates, or even whether it investigates violations of the Johnson Amendment.  It issues vague pronouncements designed to intimidate churches into silence out of fear of an IRS audit or penalties.  The IRS’ recent apology demonstrates that it has broad, coercive, and unconstitutional powers that can be used improperly to chill speech and intimidate the exercise of constitutional rights.  But that’s what the IRS has been doing with the Johnson Amendment since 1954. The situation is even worse when considering the fact that the Johnson Amendment was passed in the first place to silence political opponents of Senator Lyndon Johnson.

The Johnson Amendment is an unconstitutional restriction on a pastor’s right to speak freely from the pulpit and it allows the IRS to utilize intimidation to enforce the law and chill constitutionally protected speech.  Alliance Defending Freedom has been fighting the Johnson Amendment and its unconstitutional effects on churches and pastors.  That’s why we started Pulpit Freedom Sunday in 2008.  If you are a pastor, sign up to participate in Pulpit Freedom Sunday on June 9, 2013.  This year’s Pulpit Freedom Sunday is about marriage, but it remains about the broader principle that no IRS official should ever tell a pastor what he can or cannot say from the pulpit.

The recent IRS apology is a beginning.  But the IRS should also apologize for 59 years of intimidation of pastors and churches.  It’s time to end the Johnson Amendment’s regime of censorship.

For some time now, the IRS has not been auditing churches.  As I explained in more detail in this post, the IRS’ decision to “suspend” church audits stems from a 2009 federal court decision finding the IRS’ regulations on church audits to be unlawful.  Since that decision, the IRS, to the best of anyone’s knowledge, has not been auditing any churches.  It has said since 2009 that it is preparing new regulations that will enable it to begin auditing churches again, but we have not seen those regulations finalized.

However, at a recent tax conference, Treasury Attorney-Advisor Ruth Madrigal said that the IRS’ long-awaited rules on church audits are “close” to being finalized.  So what does this mean for churches?

What this means is that once the IRS’ regulations on auditing churches are finalized, then it is logical to assume that the IRS will begin auditing churches again.  Whether this means that the IRS will audit churches that participated in Pulpit Freedom Sunday remains to be seen.  We will have to closely watch the IRS’ actions once the church audit rules are finalized.

But ultimately, the constitutional rights of pastors and churches do not turn on whether the IRS decides to audit churches.  Alliance Defending Freedom has said for years that the Johnson Amendment in section 501(c)(3) of the tax code is unconstitutional.  If the IRS audits and penalizes churches for something it believes violates the Johnson Amendment, then Alliance Defending Freedom stands ready to defend the constitutional rights of America’s pastors to speak biblical truth uncensored by the IRS.

For now, we will continue to monitor the situation and will make you aware of any changes the IRS proposes.  As we say here at Alliance Defending Freedom, “You watch your flock, and we’ll watch the horizon.”  And if you have not yet signed up to participate in Pulpit Freedom Sunday, please do so today.  This year, Pulpit Freedom Sunday is all about marriage, and America desperately needs to hear what God says about marriage at this crucial time.  Signing up for Pulpit Freedom Sunday is easy and we hope to see thousands of pastors standing united on June 9, 2013, preaching biblical truth about marriage.  Will you be one of those pastors?  Please sign up today.

America is in the midst of a debate on the definition of marriage, the foundation for a stable society and a stable home.  Americans desperately need to hear from their pastors what God says about marriage, the institution He created.

This year, our country faces one of the most pressing issues in our history as efforts are underway to radically redefine the institution of marriage, the relationship that God established long ago in the Garden of Eden even before the Fall of mankind.  The United States Supreme Court is scheduled to hear two cases where plaintiffs are hoping to radically redefine marriage to include same-sex couples.  Oral argument on these cases will be in late March and a decision by the Court is expected at the end of June.  These are the first cases ever where the Supreme Court will address the definition of marriage directly.

With all this in mind, Pulpit Freedom Sunday 2013 will be a Sunday focused on marriage.

Even though this year is a non-election year, that does not mean it is a non-engagement year for pastors.  The heartbeat of Pulpit Freedom Sunday has always been to remove legal restrictions on what a pastor can say from the pulpit and by doing so, to empower pastors to speak boldly and courageously on the pressing issues of our day that are addressed by Scripture.

As many of you know, Alliance Defending Freedom launched Pulpit Freedom Sunday in 2008 as a legal challenge to the Johnson Amendment. The Johnson Amendment is a 1954 law that grants the IRS the power to censor what you as a pastor say from your pulpit about candidates during an election season.  The law is hopelessly unconstitutional.  Yet despite this fact, no court has ever been presented with a constitutional challenge to the law.

Courageous pastors stood in their pulpits as part of Pulpit Freedom Sunday and proclaimed biblical truth as it relates to candidates and elections.  They recorded their sermons and sent them to the IRS in hopes of sparking a legal challenge to the Johnson Amendment to have it declared unconstitutional.

You may be wondering what the IRS response has been.  In a word, silence.  Not one of the pastors who have participated in Pulpit Freedom Sunday has been censored or punished by the IRS in any way.

Despite this fact, the Johnson Amendment remains in effect and the IRS continues to maintain publicly that it has the power to enforce the law against a pastor’s sermon.  Because of this, Pulpit Freedom Sunday is still necessary to keep up the pressure on the IRS and to regain the freedom of America’s pulpits.

• When is Pulpit Freedom Sunday 2013?

Pulpit Freedom Sunday will be on Sunday, June 9, 2013.  We want every pastor available to speak on that same day, if possible, to declare with one voice God’s design for marriage.  If you cannot speak on that day, please pick another day close to that day and sign up to participate.

• What will pastors do on Pulpit Freedom Sunday?

Pastors who sign up to participate will preach a sermon on God’s design for marriage.  Pastors can also take the opportunity to address the threat to religious freedom posed by same-sex “marriage,” or to call out their elected officials who are on record supporting same-sex “marriage.”

• What resources are there to help me prepare for Pulpit Freedom Sunday?

There are sermon preparation materials, sample sermons on marriage, resources to help you understand how same-sex “marriage” poses a threat to religious freedom, and information about elected officials that are either supporting or opposing same-sex “marriage.” All of these can be found at www.pulpitfreedom.org

• Where can I sign up to participate?

Sign up to participate at  www.pulpitfreedom.org The sign up process only takes a minute to complete.

Now, more than ever, Americans must hear from their pastors regarding what God says about marriage.  Pastors have always guided the conscience of America through troubled times when the country faced a moral dilemma.  Pastors must once again assume that role as the conscience of America, guiding her into biblical truth.

Will you stand with thousands of your fellow pastors on Pulpit Freedom Sunday?  Sign up today at www.pulpitfreedom.org.