The rule was introduced by former President Lyndon B. Johnson in 1954 when he was serving as the U.S. Senate majority leader. It banned all tax-exempt organizations like churches and charities from “directly or indirectly” participating in politics, specifically in endorsement or opposition of candidates.

Churches and other houses of worship can endorse political candidates without risking the loss of their tax-exempt status, the Internal Revenue Service said in a legal document the tax-collection agency filed on July 7,

The IRS veered away from banning political endorsements in houses of worship, spurring differing views from Houston's religious leaders.