The IRS and Pulpit Politics
Learn how you can be involved without endangering your tax-exempt status.John R. Throop | posted 6/02/2008

In an election year, churches often are asked to distribute voter guides, host candidate forums, or take a stand on impending legislation. At other times, churches and their leaders may promote or oppose legislation at the community, state, or national level.
Before churches or their leaders engage in political activity, they should consider the consequences. The Internal Revenue Service (IRS), which determines whether organizations qualify for tax-exempt status, forbids churches from participating in partisan politics. Though some critics say the IRS selectively targets churches that are involved in the abortion issue, it is clear that the IRS is increasing its monitoring of church involvement in politics.
Little ProtectionIRS regulations specifically address nonprofit groups, not churches. Nonprofits may not engage in partisan politics, though they may be involved in advocacy and legislative activism. Nevertheless, nonprofits must be careful because they risk losing their tax exemption if a substantial part of their activity can be construed as political.
Churches don't have such protection. The unwritten ban on political activity in churches can be traced back to the days when Lyndon B. Johnson was attacked as a senator by Southern Baptist pastors for his stance on civil rights. However, the IRS rarely took action against churches until pro-choice groups challenged Roman Catholic pro-life activity, and the Christian Coalition and the Moral Majority began mobilizing churches to become more politically active.
Pastors should also be careful about crossing the IRS in individual actions. "I'm not sure that a pastor can differentiate between the public and the private in ministry," says Michael P. Mosher, a Chicago attorney who specializes in churches and political activity." A pastor has to appreciate that in the congregation and the community he or she will become immutably identified with the church."
What Churches Can DoChurches can host a forum for candidates as long as candidates from all parties are invited and can express their views. Such a forum is considered educational.
Frank Sommerville, an attorney from Houston, Texas, is uneasy with any kind of church-sponsored political activity. "I get uncomfortable even with nonpartisan forums," Sommerville says. "I also have a problem with the Christian Coalition voter guides because they edit candidate answers and advise, even subtly, on how a Christian should vote."
The best advice to churches today is to be wary of even passive political activity.



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