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 policy change reverses a ban on endorsing or opposing candidates by religious organizations known as the Johnson Amendment, enacted in the 1950s.

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