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 surprise move by the IRS that would allow pastors to back political candidates from the pulpit without losing their organization's tax-exempt status is drawing praise from conservatives and even some progressive religious groups but concern from other leaders of faith,

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