Political Activity and Churches

Under the Internal Revenue Code, all IRC section  501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf  of (or in opposition to) any candidate for elected public office.  Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.  (Page 7, IRS Tax Guide for Churches and Religious Organizations.

The prohibition against political campaign activity has been in effect for more than half a century and bars certain tax-exempt organizations from engaging on behalf of or in opposition to political candidates. However, these organizations can engage in advocating for or against issues and, to a limited extent, ballot initiatives or other legislative activities.

“The political contests, especially for president, are starting earlier than usual. The IRS, as it has in the past, wants to remind charities and churches of the ban on political campaign activity. We also want to urge nonprofit and religious organizations to review the guidance we have issued to help them avoid any problems,” said Steven T. Miller, Commissioner of IRS’ Tax Exempt and Government Entities Division.

To help educate the leadership of churches and help them stay within legal boundaries, IRS Revenue Ruling 2007-41 outlines a number of scenarios to help charities and churches understand the ban on political campaign activity and actions that may arise.  In addition to the revenue ruling, the IRS has other helpful information for churches and charities on its website at www.irs.gov/eo. For example, IRS Publication 1828, Tax Guide for Churches and Religious Organizations, contains a discussion of the law affecting political campaign activity by churches and religious institutions.

According to IRS regulations the following political activities do not place their tax exempt status in danger:

  • Churches may engage in non-partisan voter registration, voter identification, get out the vote, and voter education activities so long as such activities are not intended at the supporter of any particular candidate or political party.
  • A church may distribute a voter guide regarding candidates’ positions on various issues or a scorecard reporting on the voting records of incumbents. In such publications, the church or pastor may not state whether the candidate’s position or vote is consistent with the church’s.
  • A church or pastor is free to state the position of a candidate on any issue and may comment on that position (including praising or criticizing the candidate for it).
  • A church may allow political candidates to speak on church premises; however, all candidates should be invited and given equal opportunity to speak.  A candidate should not be allowed to appeal to a church congregation at a church service for funds to be used in his political campaign and no member of the church should endorse a candidate in conjunction with the candidate’s visit.
  • Church facilities may be used by political candidates on the same basis that civic groups are allowed to. If civic groups are required to pay some rent for using the church property, a political candidate should be charged the same amount.
  • Lists of members of the church congregation may be provided to candidates for use in seeking support or raising funds only if rented at fair market value.
  • Pastors and other like-minded individuals may establish a political action committee, but care should be taken that the committee is separate from the church and does not use the assets of the church

    The following political activities taken by a church violate IRS guidelines and could endanger the tax exempt privilege of the church:

    • The endorsement of candidates.
    • Engaging in fund raising on behalf of a candidate.
    • Contributions to political campaign funds.
    • Newspaper ads urging voters to vote for or against a candidate.
    • Public statements of position (verbal and written) in favor of or in opposition to candidates for office--in
      official church publications and at official church functions.
    • Provision of a forum for expression of candidates' views on a partisan basis
    • A church distributes a voters guide containing questions demonstrating a bias on certain issues.
    • Campaign activities by employees within the context of their employment.

    A church fails to "disavow" the campaign activities of persons under "apparent authorization" from the church, by repudiating those acts "in a timely manner equal to the original actions" and taking steps "to ensure that such unauthorized actions do not recur".

    While it is important to follow IRS guidelines in political activities in order to protect a church’s tax exempt status, it is far more important to avoid these activities to keep the church’s integrity in proclaiming its faith.  A church is to proclaim, promote, and uplift God not man.

    For more information on these and other issues pertaining to churches and political activity, join us for our October 2nd one hour “Brown Bag” seminar.  The Faith Based Resource Center conducts seminars on various topics of interest to churches the first Thursday 12:00 to 1:00 at Volunteers of America 600 Azalea Road, Mobile, AL.  For more information, call Theresa Young at 251-338-1565 or email tyoung@voase.org  If you are outside the Mobile area and would be interested in the Resource Center providing training and informational seminars in your area, please contact us.

    This site seeks to provide accurate information in regard to the subject matter covered. It is given with the understanding that the author is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.