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.

The IRS announced churches can endorse political candidates through an exemption in the Johnson Amendment. The announcement came in a settlement of a lawsuit brought by two Texas churches.