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.

President Donald Trump praised the IRS decision permitting churches to endorse political candidates, saying it allows them to "speak up." “I love the fact that churches could endorse a political candidate,

U.S. President Donald Trump on Wednesday welcomed the Internal Revenue Service's decision that houses of worship could endorse political candidates to their congregations without risking losing their status as tax-exempt nonprofits.