What Can Churches Do During An Election?
What Can Churches Do And Say During An Election?
Actually the church can do and say a great deal during the election process.about the issues – but not about the candidates. Much has been published in the media, about this or that church losing its tax exemption because of an infraction. In the February 25th edition, 2006 of the nation’s newspapers, there was an article saying that of 82 Non Profit groups examined, 75% were involved in prohibited political activity. Regularly reported, the IRS’ intent is to intimidate pastors and church leaders.
Much anxiety has been put upon the church by the IRS, to keep her silent. That was the plan and purpose of President Lyndon B. Johnson’s sweeping the church under the IRS control in the 1960’s. Prior to that action, the church was not limited at all – and certainly was not under the IRS. This was his means of getting back at the not-for-profit groups who actively campaigned against him in previous elections. But even the imposed limitations are misunderstood, and the church out of ignorance and or fear, holds back from getting involved in the political process.
The following statement is required to be in the organizations foundational documents, in order to be tax exempt.In the following paragraph, we will carefully examine this statement – and see what it actually says.
“No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate or intervene in any political campaign (including the publishing or distribution of statements) on behalf of any candidate for public office.”
There are actually two issues addressed in that statement; the first part speaks of a limitation of involvement, whereas, the second part flatly prohibits certain activities regarding candidates:
NOTE in the first part of the statement, “No substantial.”This is not intended to be construed as a prohibition, of ‘carrying on propaganda, or otherwise attempting to influence legislation.’That simply means the church can be involved – but not to any substantial extent.The IRS is unwilling to put this in writing, but it is generally agreed that 5%, of the church assets and income stream can be used to “propagandize, or otherwise attempt to influence legislation.” If the church abdicates from it’s mission of making the will and purposes of Christ known in the offices and hallways of our capitols, who will do it? Point– If the church observes legislation brewing in the state capitol that calls for opposition, then by all means use church funds to print placards, and hire transportation to get your people down on the front steps of the capitol building to make a statement. While we do not condone or support radicals or extremists, making statements is part of the churches mission, and we must not back away.
NOTE the second part is a definite prohibition “, and the corporation shall not participate or intervene in any political campaign (including the publishing or distribution of statements) on behalf of any candidate for public office.”
In this regard, it is legal and acceptable to the IRS for the church to:
- Conduct non-partisan voter registration/education drives;
- Host candidate forums where all are invited and treated impartially;
- Distribute voting records and candidate surveys in compliance with the neutrality rules set forth by the IRS;
- Rent a church mailing list--at market value--to a candidate;
- Publish an ad in the Church Bulletin for all who request, as long as the ad is purchased at the regular rate for such ads;
- Invite a political candidate to attend a church service or meeting. Other candidates for office must also be given the same opportunity should they request it.
Churches may not do the following:
- Endorse political candidates;
- Speak for or against, or otherwise publish negative statements about a political candidate;
- Contribute to political candidates or political committees;
- Participate in fund-raising projects for political candidates;
- Make an outright donation of a mailing list to a political candidate;
- Sell a discounted ad if no other advertisers are offered discounts;
- Distribute candidate statements;
- Pay to attend a caucus for a state or national political convention;
- Make in-kind or independent expenditures for or against candidates.
NOTE:The pastor can certainly freely express his opinions – he just cannot do it from the Pulpit, where it would be perceived as coming from the church, as a ‘Tax Exempt entity.’ It would be wisdom if he would clearly communicate that his comments are his own opinions, based on the word of God, as a leader chosen of God, and his opinions are not the “official” position of the church.
If you have found this discourse to be of interest to you, please review our SAMPLES manual for additional information and many sample Policies, Minutes, Resolutions and Ratifications. A CD Rom is also available to those who purchase the manual, which will enable you to develop all of the policies, and more.If you would like more information about similar issues,
The above information is provided as a service to the Body of Christ by ADMINISTRATIVE ASSISTANCE – Rev. Don L. & Barbara E. Buckel, Directors. 8419 Vista
If you would like more information about similar issues, please consider "The Church Administration 'How To' Manual"
Copyright © 2004 by Administrative Assistance
