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.

A 2019 survey by Pew Research found that 76% of Americans and 70% of Christians say clergy should not endorse candidates from the pulpit, though evangelicals (62%) and Black Protestants (55%) are less likely to disapprove. Nearly two-thirds of Americans wanted churches to stay out of politics.

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