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.

In a court filing on Monday to resolve a lawsuit by two Texas churches and the National Religious Broadcasters, the IRS said traditional religious communications are exempt from a