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.

The IRS' decision circumvents a decades-old ban on political activity by tax-exempt nonprofits.  The Johnson Amendment of the U.S. tax code, which bans all 501(c)(3) nonprofits from endorsing or opposing political opponents,