‘Partisan politics’: how efforts to overturn the Johnson amendment could upend campaign finance

"I think it'll have as big, or a bigger impact than Citizens United," said Andrew Seidel, a constitutional attorney and expert on Christian nationalism. "I don't think people are fully prepared for a country in which churches can accept tax deductible donations in the billions of dollars and then turn around and use that money for partisan politics."… 

In the short run, overhauling the provision could, Seidel said, allow churches to function effectively as Super Pacs, accepting tax-deductible donations from politically-motivated donors and channeling them into political causes. Such a scenario could, Seidel cautions, force churches to subject themselves to the same financial disclosures that Super Pacs face. 

The church could be the subject of litigation, but then again, who's going to be running the IRS? Who's going to be enforcing that?" said Seidel. "It'll be the Trump administration."

https://www.theguardian.com/us-news/2024/nov/14/johnson-amendment-campaign-finance