The IRS recently stated in a court filing that the longstanding ban on political campaign activity by tax-exempt organizations does not apply to churches and houses of worship endorsing political candidates to their own congregations.
The IRS says that churches and other houses of worship can endorse political candidates to their congregations, carving out an exemption in a decades-old ban on political activity by tax-exempt nonprofits.

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Source: factverify.com
What the Evidence Shows
The claim states that the IRS says churches and other houses of worship can endorse political candidates to their congregations, effectively carving out an exemption from a decades-old ban on political activity by tax-exempt nonprofits. According to the IRS's official guidance and recent news reports, including a court filing reported by the New York Times, the IRS has clarified that the prohibition on political campaign intervention by 501(c)nytimes.comnytimes.comIRS says churches can endorse candidates from the pulpit organizations does not apply to houses of worship when they speak to their own members.
This represents a significant interpretation that churches can engage in political endorsements from the pulpit without jeopardizing their tax-exempt status. Historically, tax-exempt nonprofits, including churches, were restricted from endorsing or opposing political candidates.
However, the IRS's recent position acknowledges an exemption for religious organizations in this context. Therefore, the claim accurately reflects the current stance of the IRS as reported in multiple sources.