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When Faith and Politics Clash
Rob Hall
CHICAGO, IL (September 21, 2000) - The church has a rich history of active participation in politics. Dr. Martin Luther King Jr. and the Southern Christian Leadership Council were instrumental in the civil rights struggle in the U.S. and helped to secure voting rights for African Americans. William Wilberforce, influenced by evangelicals in the Anglican Church, used his political power to help end slavery in England. The church continues to play a role in politics today through groups like the Christian Coalition and as politicians try to court the "Christian" vote.
As the 2000 presidential election approaches, churches should be aware of what they can and cannot do in the political process. There are no laws that prohibit churches from speaking out on important political issues or expressing a preference for a specific candidate. However, most churches are exempt from federal taxation under section 501 (c) (3) of the Internal Revenue Code, which restricts the ways that churches (or any tax-exempt group) can be involved in politics. Churches exempt under 501 (c) (3) may not "participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office."
A church that violates this prohibition runs the risk of losing its tax-exempt status, which means, among other things, that contributions to the church will not be tax-deductible. Further, the Internal Revenue Service (IRS) could also impose an excise tax on the amount of money
spent by the church on the political activity.
The IRS has clarified what churches can and cannot do with regard to political activities. A July 5 press release reminds charities (including churches) that organizations exempt under section 501(c) (3) "cannot endorse candidates, make donations to their campaigns, engage in fund raising, distribute statements or become involved in any activities that may be
beneficial or detrimental to any candidate" (Internal Revenue News Release IR-2000-47).
A federal appeals court in May upheld an IRS ruling revoking the tax-exempt status of a church that expressed its concern about the moral character of Bill Clinton in full-page advertisements in the Washington Times and USA Today (Branch Ministries, Inc. et. al v.
Commissioner of the Internal Revenue Service, 99-5097 U.S. App. D.C. Cir. May 12, 2000). Jimmy Swaggert Ministries also came close to losing its tax-exempt status for endorsing Pat Robertson for president in 1988. However, instead of revoking that status, the IRS entered into a closing agreement with Jimmy Swaggert Ministries that outlined the standards the ministry needed to follow to maintain its exempt status.
The IRS has issued a number of revenue rulings, along with a Tax Guide for Churches and Other Religious Organizations (IRS Publication 1828) that provide guidance to churches
involved in the political arena. These resources indicate that churches may engage in political activities provided they do so in a neutral and non-partisan manner. For instance, a church may:
- Invite all candidates for political office to address their congregation, provided there is a statement that says the views expressed are those of the candidates and that the church is not endorsing any candidate.
- Distribute a list of voting records of all members of Congress on major legislative issues involving a wide range of subjects, provided the publication contains no editorial opinion and its content and structure do not imply approval or disapproval of any members or their voting
records.
- Sponsor a voter registration drive, provided it is done so in a neutral manner and is non-partisan.
A note of caution: any action by a church, no matter how small it may be, that violates section 501 (c) (3) could lead to action by the IRS. The best course of action for churches active in the political process is to make sure that all political activities are carried out in a neutral and non-partisan manner. In addition, church leaders who exercise their first amendment right to free speech must clearly indicate they are doing so as individuals and not as agents of their church.
The marketplace of ideas needs to include the voice of Christians. History shows us that the church can be a force in changing society. Political discourse is enriched when churches actively debate the issues of the day. By following the guidelines set forth by the IRS, churches can protect their tax-exempt status while at the same time influencing the issues that affect our world. Churches should seek legal advice if they question whether their political activities are prohibited
under section 501 (c) (3) of the Internal Revenue Code.
This story, along with additional resource listings and other useful information, will appear in the October issue of The Covenant Companion.
(Editor's note: Rob Hall is associate director of technical and legal services for the
Department of Church Growth and Evangelism of the Evangelical Covenant Church)
Copyright © 2008 The Evangelical Covenant Church. |
