Legacy Church, a nondenominational megachurch with nine locations across New Mexico, has endorsed two Republican candidates in this year’s midterm elections, actions that violate federal law prohibiting tax-exempt nonprofits from endorsing political candidates.
In mid-August, pastor Steve Smothermon publicly endorsed Greg Cunningham, a Republican running to unseat Democratic Representative Gabriel Vasquez in one of the state’s competitive races. Cunningham currently trails Vasquez in polling by four percentage points. The candidate has received support from national Republican leaders, including House Speaker Mike Johnson and Senate Majority Leader Steve Scalise, as well as an endorsement from Donald Trump in April. Two months later, Smothermon also endorsed Republican gubernatorial candidate Gregg Hull through a social media post encouraging followers to “vote your biblical worldview.”
Smothermon has a history of involving the church in electoral politics. The Freedom from Religion Foundation filed an IRS complaint against Legacy Church following its involvement in the 2022 gubernatorial election, when Smothermon endorsed Mark Ronchetti and made statements about the incumbent governor. In previous years, the church distributed sample ballots highlighting preferred candidates and Smothermon directed parishioners on voting choices in local races. Smothermon has defended the church’s political activity, stating that laws restricting such speech are unconstitutional and that the church’s charitable work justifies its tax status.
The church’s endorsements occur as the Trump administration actively challenges the Johnson Amendment, the 1954 law banning tax-exempt organizations from making political endorsements. Trump’s first administration issued an executive order limiting enforcement in 2017. Following his 2024 reelection, the administration’s IRS filed court documents asserting that churches could endorse candidates, though a court blocked the proposal. The Justice Department appealed the ruling in September.
According to research from Notre Dame, Dartmouth, and the University of Pennsylvania, 14.7% of churches engaged in direct political advocacy during the three months surrounding the 2024 election, indicating broader testing of electoral restrictions by religious institutions.
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