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How to Report a Church for Political Activity (and Why Lakepointe Church Made Headlines)
Churches have a special place in many people’s lives—they offer spiritual guidance, foster a sense of community, and advocate for important social issues. But what happens when a church crosses the line into politics? That’s where things get murky, especially for tax-exempt organizations bound by the Johnson Amendment. And it’s not just hypothetical—Lakepointe Church in Rockwall, Texas, found itself under scrutiny during the 2024 election season for allegedly tiptoeing into partisan politics.
If you’ve ever wondered how to report a church for political activity—or why you’d even do it—you’re in the right place. Let’s unpack the process, the rules, and why Lakepointe ended up in the spotlight.
First, a Quick Recap of the Rules
Churches, like other 501(c)(3) organizations, enjoy tax-exempt status. That means they don’t pay federal income taxes, and donations to them are tax-deductible. But there’s a catch: to keep these perks, churches have to stay out of partisan politics. The Johnson Amendment makes it clear that:
- Churches can’t endorse or oppose political candidates.
- They can’t use their resources to contribute to campaigns.
- They can’t distribute materials or host events that favor one candidate over another.
Talking about social and moral issues? Totally fine. Telling people who to vote for? Not so much.
The Lakepointe Church Controversy
Here’s where Lakepointe Church comes in. During the 2024 election season, the church’s senior pastor, Josh Howerton, delivered a sermon titled “How to Vote Like Jesus.” While the title itself might sound like a harmless call to vote with faith in mind, critics argued the content leaned heavily toward endorsing one political candidate—Donald Trump—while casting Democratic candidates Kamala Harris and Tim Walz in a negative light.
The Freedom From Religion Foundation (FFRF), a nonprofit dedicated to keeping church and state separate, filed a formal complaint with the IRS, accusing Lakepointe Church of violating the Johnson Amendment. But here’s the thing: the IRS doesn’t monitor churches for violations. For the agency to take action, someone has to report it.
How to Report a Church: Step-by-Step
If you suspect a church is engaging in prohibited political activity, here’s how you can report it:
- Gather Evidence:
- Start by documenting what you saw or heard. This could include:
- A recording of a sermon that endorses a candidate.
- Screenshots of social media posts or church bulletins with partisan messages.
- Flyers, emails, or other materials that promote political candidates.
- Start by documenting what you saw or heard. This could include:
- Fill Out IRS Form 13909:
- This is the “Tax-Exempt Organization Complaint (Referral)” form, and it’s the official way to alert the IRS about a suspected violation.
- You’ll need to include:
- The church’s name and address.
- A description of what happened (e.g., “Pastor X endorsed Candidate Y during a sermon on [date].”).
- Any evidence you’ve collected.
- Submit the Form:
- You can send the completed form to the IRS via email, fax, or mail. And good news: you can remain anonymous if you prefer.
- What Happens Next?
- The IRS reviews the complaint. If they determine there’s enough evidence, they may begin an investigation—but only after getting approval from a high-ranking Treasury official. The process can take time, and outcomes aren’t guaranteed.
Why Reports Matter
The Lakepointe case highlights why public reports are so important. Without complaints like the one filed by the FFRF, the IRS wouldn’t even know to look into potential violations. That’s because churches enjoy extra legal protections under Section 7611 of the tax code, which makes it harder for the IRS to initiate inquiries. In other words, the system relies on whistleblowers to keep things fair.
While the IRS rarely revokes a church’s tax-exempt status, the threat alone can be enough to make churches think twice about crossing the line. And even if no action is taken, filing a report ensures accountability and keeps the Johnson Amendment relevant.
What’s at Stake?
If a church like Lakepointe were found in violation, the penalties could be severe:
- Tax-Exempt Status Revoked: The church would have to pay federal income tax, and donations would no longer be tax-deductible for congregants.
- Back Taxes and Fines: The IRS could demand taxes on income earned during the period of violation.
- Reputational Fallout: Violations can lead to public backlash, especially if congregants feel the church has become too politicized.
For now, it’s unclear whether the IRS decided to act on the FFRF’s complaint against Lakepointe. The agency rarely comments on ongoing investigations, and its enforcement of the Johnson Amendment has been historically limited. But one thing’s for sure: the incident has reignited conversations about the fine line churches must walk when addressing politics.
Final Thoughts
Reporting a church for political activity isn’t about silencing faith or punishing religion—it’s about ensuring fairness. Churches that receive tax benefits have a responsibility to follow the rules, and the Johnson Amendment exists to keep them from wielding undue influence in elections. Whether you’re a congregant concerned about partisanship or just someone who values the separation of church and state, knowing how to report a violation is key.
Lakepointe Church might be just one example, but it’s a reminder of the tension between religion and politics in America. As long as churches are involved in social issues—and elections remain as polarized as ever—this won’t be the last time a church lands in hot water.
IRS announces tax relief for taxpayers impacted by wildfires in California; various deadlines postponed to Oct. 15
If you’re a Los Angeles County taxpayer affected by the California wildfires, any qualified wildfire relief payments not covered by insurance or other reimbursements are excluded from your income. This includes payments from nonprofit organizations or non-governmental entities.
The IRS has extended the deadline for individuals and businesses in parts of California affected by wildfires and straight-line winds starting on Jan. 7, 2025. You now have until Oct. 15, 2025, to file federal tax returns and make tax payments.
Following FEMA’s disaster declaration, Los Angeles County residents and businesses qualify for tax relief. The IRS will postpone certain tax-filing and payment deadlines that fall on or after Jan. 7, 2025, and before Oct. 15, 2025, pushing them to Oct. 15, 2025.
This extension applies to individual income tax returns due on April 15, 2025, and estimated tax payments due on Jan. 15, April 15, June 16, and Sept. 15, 2025. Penalties on payroll and excise tax deposits due between Jan. 7, 2025, and Jan. 22, 2025, will be waived if deposits are made by Jan. 22, 2025.
The Oct. 15, 2025, deadline also applies to affected businesses for:
- Quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 31, 2025.
- Calendar-year partnership and S corporation returns normally due on March 17, 2025.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
- Calendar-year tax-exempt organization returns normally due on May 15, 2025.
If you receive a late filing or payment penalty notice from the IRS with an original due date within the postponement period, call the number on the notice to get the penalty waived. The IRS will automatically identify taxpayers in the disaster area and apply relief. If you’re outside the area but affected, call the IRS disaster hotline at 866-562-5227 to request tax relief.
Covered disaster area
The locality listed above is considered a covered disaster area for the purposes of Treas. Reg. §301.7508A-1(d)(2) and is entitled to the relief detailed below.
Affected taxpayers
Eligible taxpayers for extensions to file returns, pay taxes, and complete other time-sensitive acts include those listed in Treas. Reg. § 301.7508A-1(d)(1). This includes individuals living, and businesses headquartered in the disaster area. Taxpayers with records needed to meet a deadline but located in the disaster area are also eligible. Relief workers from recognized organizations assisting in the area and any individual visiting the area who was injured or killed by the disaster are also entitled to relief.
Under section 7508A, the IRS extends the deadline to file most tax returns to Oct. 15, 2025, for returns originally due between Jan. 7, 2025, and Oct. 15, 2025. This includes individual, corporate, estate, partnership, S corporation, trust, estate, gift, generation-skipping transfer, annual information, employment, and certain excise tax returns.
Estimated income tax payments due on or after Jan. 7, 2025, are postponed to Oct. 15, 2025. Penalties for failing to pay estimated taxes during this period will not apply if payments are made by Oct. 15, 2025.
The IRS also extends the deadline to perform other time-sensitive actions to Oct. 15, 2025, as described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, for actions initially due between Jan. 7, 2025, and Oct. 15, 2025.
Form 5500 series returns due between Jan. 7, 2025, and Oct. 15, 2025, may be filed by Oct. 15, 2025, as detailed in section 8 of Rev. Proc. 2018-58. Section 17 of Rev. Proc. 2018-58 regarding like-kind exchanges of property applies even to some taxpayers who are not directly affected.
The extension does not apply to information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series; Forms 1042-S, 3921, 3922, or 8027; or to employment and excise tax deposits. However, penalties for tax deposits due between Jan. 7, 2025, and Jan. 22, 2025, will be waived if made by Jan. 22, 2025.
Casualty losses
Taxpayers in federally declared disaster areas can claim disaster-related casualty losses on their federal income tax return for the year of the event or the prior year. See Publication 547. Individuals may deduct personal property losses not covered by insurance. For details, see Form 4684, Casualties and Thefts, and its instructions. Taxpayers claiming a disaster loss should include FEMA disaster declaration number 4856-DR on any return.
Other relief
The IRS will waive fees for requests for copies of previously filed tax returns for taxpayers in affected areas. Include FEMA declaration number 4856-DR in bold at the top of Form 4506 or Form 4506-T.
Qualified wildfire relief payments are excluded from gross income in 2025 for unreimbursed losses, expenses, or damages. This includes funds for personal, family, living, funeral expenses, home repair, lost wages (except employer-paid amounts), personal injury, death, or emotional distress. See Publication 525 for more information.
Affected taxpayers with retirement plans or IRAs may qualify for special disaster distributions without the additional 10% early distribution tax, spreading the income over three years. See Form 8915-F and related FAQs under the SECURE 2.0 Act of 2022. They may also be eligible for hardship withdrawals, following specific plan or IRA rules.
The IRS may provide additional disaster relief in the future.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case. Taxpayers may download forms and publications from the official IRS website, IRS.gov.
Reminder about Tax Return Preparation Options
Eligible individuals or families can receive complimentary assistance with tax return preparation at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. To locate the nearest free tax help site, utilise the VITA Locator Tool or call 800-906-9887. Please note that typically, VITA sites are unable to assist with claiming disaster losses.
To find an AARP Tax-Aide site, use the AARP Site Locator Tool or call 888-227-7669.
Individuals or families with an adjusted gross income (AGI) of $84,000 or less in 2024 can use IRS Free File’s Guided Tax Software at no cost. Products are available in both English and Spanish.
Another Free File option is Free File Fillable Forms. These electronic federal tax forms are equivalent to a paper 1040 and are intended for taxpayers who are proficient in completing IRS tax forms. This option is available to everyone, regardless of income.
MilTax, a Department of Defense program, provides free return preparation software and electronic filing for federal tax returns and up to three state income tax returns. It is accessible to all military members and some veterans, without any income limitations.
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