An unusual alliance of religious and secular groups has recently called for the IRS to clarify its rules regarding non-profit organizations and their political activity. Leaders from the Evangelical Council for Financial Accountability (ECFA), Alliance Defending Freedom (ADF), the Public Citizen, and the Center for American Progress (CAP) met in Washington to discuss what the IRS could do to lend some clarity to this issue. ECFA seeks to make Christian non-profit organizations accountable through adherence to its Seven Standards of Responsible Stewardship; ADF has long advocated more freedom for ministers in addressing political issues from the pulpit. The Public Citizen is a non-profit, consumer rights advocacy group and think tank while the Center for American Progress is a progressive public policy research and advocacy organization. According to CAP, the Read More

Despite the IRS ban on church political activity, there is a large and growing group of pastors and churches who are actively supporting the repeal of the Johnson Amendment banning church and non-profit political activity.

Each year in October, the Alliance Defending Freedom (ADF) sponsors Pulpit Freedom Sunday, in which pastors take to the pulpit and engage in banned political activity.  In 2014, over 1,800 pastors participated with the large majority of them preaching sermons presenting their view of the biblical perspectives on the positions of elected candidates and signed a statement agreeing that the IRS should not control the content of a pastor’s sermon.  Additional pastors signed the statement, but did not preach to that effect. Read More

We previously discussed the prohibition against a church or religious organization from participating in political campaign activities.  The specific prohibitions that are a part of the law were discussed.  However, a church or religious organization is not being placed in a situation where is cannot express opinions on the issues of the day, nor are they expected to “put its head in the sand” in regard to the political process.

Lobbying Activities

A church or religious organization is permitted to engage in lobbying activities.  These activities are limited, however, as the organization must maintain a focus on its exempt purpose.  If the IRS determines that the organization is devoting more than an “insubstantial” part of its total activities during the year to lobbying activities, its tax-exempt Read More

Our society is very much a political society.  Even though not everyone may vote for a number of reasons, citizens are aware of elections and often the issues that are matters of discussion.  Opinions are plentiful, some are not factually-based, but that does not deter the individual from expressing his or her opinions.  Political campaigns are pervasive – we see advertising on various media, our mailboxes are filled with flyers from competing candidates, our phone often rings with pitches from various candidates. With everyone seemingly getting in on the action, there may be a temptation for a church or non-profit organization to throw in their two cents worth.

At one level, it makes sense for an organization to take a stand in favor or opposition to a candidate.  For example, a church may be a strong supporter of the nation of Israel.  One Read More