Boston College Law Review Volume 42 Issue 4 The Conflicted First Amendment: Tax Article 1 Exemptions, Religious Groups, And Political Activity 7-1-2001 More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches Patrick L. O'Daniel Follow this and additional works at: http://lawdigitalcommons.bc.edu/bclr Part of the Religion Law Commons, and the Tax Law Commons Recommended Citation Patrick L. O'Daniel, More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches, 42 B.C.L. Rev. 733 (2001), http://lawdigitalcommons.bc.edu/bclr/vol42/iss4/1 This Article is brought to you for free and open access by the Law Journals at Digital Commons @ Boston College Law School. It has been accepted for inclusion in Boston College Law Review by an authorized editor of Digital Commons @ Boston College Law School. For more information, please contact
[email protected]. MORE HONORED IN THE BREACH: A HISTORICAL PERSPECTIVE OF THE PERMEABLE IRS PROHIBITION ON CAMPAIGNING BY CHURCHES PATRICK L. O'DANIEL* Abstract: Since 1954, there has been a prohibition on certain forms of intervention in political campaigns by entities exempt frOm taxation under section 501(c) (3) of the Internal Revenue Code—including most. churches. This Article provides a historical perspective on the genesis of this prohibition—the 1954 U.S. Senate campaign of its sponsor, Lyndon Baines Johnson, and the involvement of religious entities and other 501 (c) (3) organizations in his political campaign. Although Johnson was not opposed to using churches to advance his own political interests, lie (lid seek to prevent ideological, tax-exempt organizations from funding McCarthyite candidates including his opponent in the Democratic primary, Dudley Dougherty.