IRS- Politics & Pulpit

THE PEW FORUM ON RELIGION & PUBLIC LIFE
Politics and the Pulpit 2008

A Guide to the Internal Revenue Code Restrictions on the Political Activity of Religious Organizations

Download a printable PDF of the full report (23 pgs.)
During every election cycle, many religious congregations find themselves wondering what role, if any, they can play in the political process. Can a minister, rabbi, imam or other member of the clergy endorse a candidate from the pulpit or speak on political issues of interest to voters? Is a church or other house of worship legally permitted to register voters or distribute voter guides? Answers to these and many other questions are contained here.

This guide sets out in plain English the rules governing political activity that apply to nonprofit organizations (including churches and other religious groups) that are exempt from taxation under section 501(c)(3) of the Internal Revenue Code. The 2008 edition of the guide updates versions previously published by the Pew Forum on Religion & Public Life in 2004 and 2002. The report was written by Deirdre Dessingue, Associate General Counsel of the United States Conference of Catholic Bishops. Ms. Dessingue is a leading expert on the taxation of religious organizations, and she has written a straightforward and practical guide to the law on these matters. The report also has been vetted by a number of other prominent legal experts in this field.

The current rules have been in place since 1954, when Congress amended the Internal Revenue Code to impose limits on the political activities of religious groups and certain other tax-exempt nonprofit organizations. In recent years, some have voiced strong opposition to these limits, especially as they are applied to religious groups, arguing that they amount to an unfair abridgement of free speech. Others, including some religious leaders, have vigorously defended the rules, asserting that they correctly prevent churches from getting too deeply involved in partisan politics.

The Forum takes no position in this or any other policy debate. The Forum commissioned this publication solely to better inform religious groups and others on the provisions and meaning of the law as it is currently written. The Forum's overall mission is to deliver timely, impartial information on issues at the intersection of religion and public affairs.

Politics and the Pulpit is published with the understanding that the Forum is not engaged in rendering legal, accounting or other professional advice. If legal advice or other professional assistance is required, the services of a qualified professional should be sought.

Note: Throughout this document, the term “churches” refers to churches, synagogues, temples, mosques and other religious congregations. The term “religious organizations” has a broader meaning, including both churches and other types of religious organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.

This report is in question-and-answer format. Use the menu below to go to a particular section of the report or to a specific question. A selected bibliography is available in the PDF version.
Background

1.Where do the restrictions on religious organizations' participation in the political process come from?

2.Has this prohibition on political campaign intervention always been part of the Internal Revenue Code?

3.Are religious organizations singled out by the political campaign intervention prohibition in the Internal Revenue Code?

4.Doesn't the First Amendment to the U.S. Constitution protect the right of religious organizations to engage in political activity?
IRS Restrictions on Political Intervention and Lobbying

5.What political activities are prohibited under the Internal Revenue Code?

6. Must religious organizations restrict their discussion of issues during election campaign periods?

7. When would an issue discussion violate the political campaign intervention prohibition?

8. Are religious organizations permitted to engage in lobbying activities?

9. Are religious organizations permitted to participate in referenda, constitutional amendments and similar ballot initiatives?

10. What are the consequences if a religious organization engages in excessive lobbying?

11. Does the political campaign intervention prohibition apply to the political activities of clergy and other religious leaders?

12.When are the political activities of clergy or other religious leaders attributed to their religious organizations?

13. Who is considered a candidate?

14.What rules apply with respect to candidates for non-elective office?

15.May candidates appear in pulpits during worship services?

16.What if the candidate appears in a noncandidate capacity?

17. What if the candidate is a member of the clergy?
Voter Education and Outreach

18. May religious organizations become involved in voter education?

19. May religious organizations publish or distribute voter guides?

20. Why must a broad range of issues be covered in voter education materials?

21. May religious organizations publish or distribute legislators' voting records?

22. May religious organizations distribute voter education materials prepared by a candidate, political party or PAC?

23. May religious organizations sponsor candidate forums?

24. May religious organizations conduct voter registration and get-out-the-vote drives?
Religious Organization Facilities and Publications

25. May the facilities of religious organizations be used for civic or political events?

26. Do special rules apply to websites belonging to religious organizations?

27. Do links to candidate-related materials constitute political campaign intervention?

28. May religious organizations sell paid political advertising in their publications?

29. May a religious organization sell or rent its mailing list to a candidate, political party or PAC?
Enforcement

30. What are the penalties if a religious organization violates the political campaign intervention prohibition?

31. Does the IRS target churches for enforcement of the political campaign intervention prohibition?