As Alabamians decide which candidate to support in the Feb. 5 presidential primary, church groups will likely find themselves involved in the election process in some form or fashion.
But before getting involved, churches should know the boundaries under tax laws, said Brent Walker, executive director of the Washington-based Baptist Joint Committee for Religious Liberty (BJC).
“While there are no restrictions on a church’s free speech rights, congregations must realize that they can’t speak as they wish — such as in the case of endorsing political candidates — with tax-exempt dollars,” Walker explained. “That applies not just to churches but to all nonprofits who are exempt from taxes under the Internal Revenue Code section 501(c)(3).”
The Internal Revenue Service’s (IRS) “Tax Guide for Churches and Religious Organizations,” which can be accessed at irs.gov, states that all organizations under this exemption “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 elective public office.”
This prohibition against political campaign activity includes contributing funds to political campaigns and public statements of position — verbal or written — made by or on behalf of the organization.
Violations may result in an organization losing its tax-exempt status.
Walker said churches can, in fact, participate in a plethora of voter education activities. These include distributing nonbiased candidates’ statements of positions, hosting debates with candidates from all parties and preaching about certain issues such as abortion, immigration and Social Security as long as it does not involve endorsing a particular candidate.
“Individuals should realize that it is important for them to become involved in public affairs and issues of the day,” Walker noted. “But not allowing churches to endorse a candidate for office is fair, because it can be divisive and corrosive for a church to endorse or oppose a candidate.”
- Hollyn Hollman, BJC general counsel, stressed that if a congregation wishes to invite a candidate to speak to its members, then “the church must takes steps to ensure that it demonstrates no bias for or against the candidate. For example, the church should provide an equal opportunity for all candidates seeking the same office, avoid indicating support for or opposition to the candidate and make sure no political fund raising occurs.”
Another resource available to churches is an eight-page letter at telladf.org, which outlines the legal do’s and don’ts for churches during elections. It has been endorsed by the Alliance Defense Fund (ADF) and the James Madison Center for Free Speech — along with Focus on the Family, the Family Research Council and Concerned Women for America, according to an Oct. 3, 2007, Baptist Press article.
The letter says that under federal law, pastors and churches can:
- Discuss candidates’ views on issues.
“Pastors and churches are free to discuss the positions of candidates on issues — including criticizing or praising them for their positions. This is called issue advocacy,” the letter says, echoing Walker’s sentiments about preaching on issues without advocating the election or defeat of a candidate.
- Hold voter registration drives.
“A church may participate in non-partisan voter registration, voter identification and get-out-the-vote activities. To be non-partisan, these activities may not be directed at the supporters of any particular candidate or political party. … Furthermore, such activities will not be viewed as non-partisan if they are accompanied by literature praising or criticizing particular candidates or political parties for their positions on issues.”
- Lobby for legislation.
“[A] church may discuss legislative issues, support or oppose legislation, encourage its members or the general public to support or oppose legislation and support other organizations with their lobbying efforts. Furthermore, churches may lobby candidates on their positions on issues and distribute educational material to candidates or at political events, as long as this is being done to get out the organization’s message and not to assist any candidate.”
According to the IRS tax guide, churches “must not devote a substantial part of their activities to attempting to influence legislation” or they jeopardize their tax-exempt status. The IRS considers a variety of factors in determining whether the lobbying activity is substantial, including expenditures.
The letter states that churches may spend an “insubstantial amount” on lobbying yearly, generally defined as no more than 5 percent to 15 percent of a church’s funds.
Pastors have the legal right to do more than churches can do, as long as the pastor makes it clear the opinions are his and not the church’s, the letter notes.
For more information, call the BJC at 202-544-4226, ADF at 1-800-TELL-ADF or James Madison Center at 812-232-2434. (BP contributed)
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