The question at hand isn’t “is that the law?”
The question being discussed is “is that law constitutional?”
Ask your IRS friends about “Pulpit Freedom Sunday.” Churches for several years have been blatantly breaking the IRS rule (over 1,500 participated this year). They’ve been reporting themselves to the IRS; sending tapes to the IRS; literally daring (begging) the IRS to take action. Ask your IRS friends why they haven’t acted against any of these churches—not one?
The reason is simple: these churches are prepared (as a group) to challenge the Johnson amendment in court, and fight all the way to the supreme court if they have to. The IRS knows if that happens the Johnson amendment would get thrown out (at least as it applies to churches).
The Johnson amendment may be the law, but it’s an unconstitutional law. Eventually (if the IRS takes action against a church that has the resources to fight) it will get overturned.
I would agree with you. Churches do not fall under the general charitable organizations laws as they are protected by the constitution.
The mere fact that the government thinks that it has authority to regulate the churches in itself would give the churches the authority to exercise their assertions over the government. Furthermore, the constitution restricts government only, not the churches!
AMENDMENT I
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances.
As a CPA I am also aware of the IRS actions to restrict and define who or what is a church. This was my tax law specialty for about 30 years prior to retiring.