I agree with The Des Moines Register editorial that the law that bans churches from endorsing specific candidates, (the Johnson Amendment), should not be repealed. (See link below.)
Once again though, you did not make clear the difference between all tax-exempt organizations and special 501c3 organizations. Virtually all political parties, candidate campaign committees, and special interest organizations are tax exempt – they don’t pay income taxes. But, people who donate money to these various political organizations do not get to deduct their contributions as a “charitable” deduction on their income taxes.
On the other hand, charities, churches and educational organizations are tax exempt under a special tax code section: 501c3. People who donate money to 501c3 organizations get a charitable tax deduction for the amount of their contribution when computing their income taxes .
Churches, and church officials can advocate all they want about issues without violating the rules for 501c3 organizations. What they cannot do is advocate for or against any specific candidate. If they do advocate for or against specific candidates then they should be treated just like any other political organization: their donors should not get a charitable tax deduction for their contributions. That is what the Johnson Amendment is all about, and it should not be repealed.