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.

Churches thinking of taking advantage of a major IRS flip-flop on the legality of engaging in politics without fear of losing their tax-exempt status may want to reflect hard and deep on how it could affect retaining worshiper and recruiting new ones.