Elizabeth Schmidt, a professor in the School of Public Policy at University of Massachusetts-Amherst, has provided a short and handy guide to a part of the United States tax-code known as the Johnson Amendment.
I encourage you to read it at Real Clear Religion.
In order to appeal to the sector of evangelicals who helped to get him elected, Donald Trump has promised to repeal the Johnson Amendment. Those evangelical pastors and Christian political activists who oppose the amendment apparently want to use their pulpits to endorse political candidates without losing the tax-exempt status of their churches. But according to Schmidt, only one church has ever been punished under the Johnson Amendment. It would seem that conservative evangelical political activists might have bigger battles to fight than the repeal of the Johnson Amendment.
While Trump evangelicals fight hard for the right to endorse political candidates from the pulpit, few seem to be concerned about the potential of partisan politics influencing the church. Remember the old Baptist saying, “If you mix horse manure and ice cream it doesn’t do much to the manure, but it sure does ruin the ice cream.”