New Mexico megachurch Legacy Church endorsed Republican candidates in apparent violation of federal tax rules barring tax-exempt nonprofits from endorsing political candidates. The endorsements, reported by World news | The Guardian, spotlight a legal gray zone as courts weigh challenges to the prohibition. Legacy Church is described as a nondenominational congregation with nine locations across the state, and its pastor is identified only as Steve Smothermon.
In mid-August, Smothermon told congregants to support Greg Cunningham, a Republican running in a competitive New Mexico race, asking attendees to pray for the candidate, register to vote, and help flip the seat. The Trump-backed Cunningham endorsement occurs as the Trump administration is separately challenging the federal ban on tax-exempt church endorsements in court. The article notes these endorsements violate IRS rules that strip tax-exempt status from nonprofits engaging in political campaign activity.
Key Facts
- Legacy Church is a nondenominational church with nine locations across New Mexico.
- The church endorsed two Republican candidates in this year’s midterms, including Greg Cunningham.
- Pastor Steve Smothermon told congregants to pray for and support Cunningham’s campaign.
- These endorsements violate a federal law banning tax-exempt nonprofits from endorsing candidates.
- The Trump administration is challenging that same federal ban in federal court.
Why Now: Legal Challenges and Campaign Pressure
The endorsements arrive as the Trump administration tests the boundaries of the tax-exempt church endorsements ban through litigation. Legal experts say such endorsements can jeopardize a nonprofit’s tax-exempt status, though enforcement has historically been rare. By tying the Cunningham endorsement to “biblical values” and constitutional appeals, Legacy Church joins a broader pattern of religious groups weighing public advocacy against IRS restrictions. World news | The Guardian reports the pastor explicitly asked congregants to register voters and campaign for Cunningham, actions the IRS treats as prohibited campaign intervention. The competitive nature of Cunningham’s race, backed by Trump, adds political stakes to a debate already under judicial review.
What Happens Next
What happens next depends on whether federal courts expand the Trump administration’s challenge to the tax-exempt church endorsements prohibition. If courts weaken or overturn the ban, more nonprofits may follow Legacy Church’s example ahead of future elections. Conversely, if the IRS moves to enforce existing rules, penalties could include revocation of tax-exempt status. The outcome could reshape how religious and advocacy groups engage in elections.
Who Is Affected? Voters and Nonprofit Leaders Watch Closely
Voters in New Mexico’s competitive districts are directly affected, as Legacy Church mobilized its congregation for Cunningham’s campaign. Faith leaders and nonprofit executives nationwide face uncertainty over permissible political activity. The case may also influence how the IRS monitors tax-exempt church endorsements during campaign cycles. World news | The Guardian notes the church has operated across multiple locations for years, suggesting a sizable congregation potentially impacted by IRS action. The broader impact extends to any tax-exempt nonprofit weighing public statements about candidates.
What We Know & What We Don’t
Verified by the source:
- Legacy Church endorsed two Republican candidates in New Mexico midterms.
- Pastor Steve Smothermon publicly urged support for Greg Cunningham.
- Endorsing candidates violates federal tax-exempt church endorsements rules.
- The Trump administration is challenging that ban in federal court.
- The church operates nine locations in New Mexico.
Still unconfirmed:
- Exact date and manner of the endorsements beyond mid-August.
- Whether the IRS will initiate enforcement action against the church.
- Names and details of the second Republican candidate endorsed.
- Specific legal grounds the Trump administration’s court challenge relies on.
- Broader financial or membership impact on Legacy Church.
New Mexico megachurch Legacy Church’s tax-exempt church endorsements test a federal ban as courts consider the Trump administration’s legal challenge. A single, reputable source reported the facts here; readers should await court rulings and any IRS response before drawing final conclusions about legality or penalties.
Why it matters: The endorsements highlight growing tension between tax-exempt church endorsements and campaign activity, with potential consequences for nonprofit participation in U.S. elections. Courts and the IRS face mounting pressure to clarify rules affecting millions of tax-exempt organizations nationwide.
What to watch: Developments in the Trump administration’s court challenge and any formal IRS response to Legacy Church’s endorsements will clarify whether current restrictions remain enforceable.
New Mexico megachurch Legacy Church endorsed Republican candidates in apparent violation of federal tax-exempt church endorsements rules, testing a ban under judicial review. World news | The Guardian reported the endorsements.