The IRS has closed its investigation into New Way Church in Palm Coast, Florida, after probing whether the church violated its tax-exempt status by praying for a local school board candidate during a 2022 worship service.
The investigation, launched in 2024 under the Johnson Amendment, was prompted by candidate Jill Woolbright’s visit, during which she spoke to the congregation and received a prayer from the pastor.
Attorneys from First Liberty Institute and Jones Day, who represented the church, argued that the IRS’s inquiry infringed on First Amendment rights. Following discussions with local IRS agents, the agency confirmed New Way’s activities did not jeopardize its 501(c)(3) status.
First Amendment rights
“First Amendment rights don’t end when a pastor, church member or even a political candidate steps on the platform of a church,” said Jeremy Dys, senior counsel for First Liberty Institute, in a news release. “We are pleased that the IRS not only closed its investigation, but affirmed that this church’s activities of praying for political candidates during its church service do not threaten its tax-exempt status.”
Legal advocates praised the decision as a win for religious freedom, while lawmakers have introduced the Free Speech Fairness Act to further limit IRS authority in such matters. Critics argue the Johnson Amendment restricts the free speech of religious organizations.
See related links below:
IRS ends probe of Florida church that prayed for school board candidate during service -The Christian Post
IRS Closes Investigation of Church After Attorneys with First Liberty Institute Step In – First Liberty
EDITOR’S NOTE — This story was compiled by The Baptist Paper.