The Law on Church Involvement in Political Activity

The ACLU threatens legal action against churches, the press repeats allegations of violations, and politicians feign horror at politically-involved churches. What is truth and what is hype?

No church can be prohibited from exercising free speech rights or the free exercise of religion. In fact, the tax-exempt status of a church has been revoked by the Internal Revenue Service (IRS) only once for engaging in overtly political activity (and that revocation was merely temporary). Churches and non-profits are free to be involved in political issues as long as no candidate or party is endorsed.

Since many churches and religious organizations fear to speak and to act boldly on the important political issues of the day for fear that the IRS will revoke their tax-exempt status, AdvanceUSA has posted this information in order to help pastors and other religious leaders better understand the types of political involvement in which they can safely and legally participate.

How churches are categorized by the IRS?
Churches are classified as organizations under Section 501(c)(3) of the Internal Revenue Code (IRC). Of the two types of 501(c)(3) organizations, most churches and schools are classified as public charities rather than "mutual benefit organizations." These organizations are described as:

Organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international sports competition... or for the prevention of cruelty to animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in. or intervene in (including or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

What Political Activities by Churches are Permitted?
The Congressional Research Service findings on the political activities of tax-exempt organizations state the following.

Clearly, IRC § 501(c)(3) organizations may not do such things as make statements that endorse or oppose a candidate, publish or distribute campaign literature, or make any type of contribution, monetary or otherwise, to a political campaign. On the other hand, IRC § 501(c)(3) organizations are allowed to conduct activities that are not related to elections, such as issue advocacy, lobbying for or against legislation, and supporting or opposing the appointment of individuals to non-elective offices.

Church Political Activity Chart — This resource offers an easy-to-read summary of the following information.

Issue Advocacy — Churches may support or oppose legislation or ballot initiatives as long as no candidate is mentioned or endorsed. The issue advocacy should not be associated with an election for public officials or be biased in favor of a particular candidate. Sermons on moral and social issues and civic involvement are permissible as well as education on the political process and other political, social, or legislative issues. Churches may circulate petitions or encourage members to speak their opinions concerning proposed legislation, non-elected political appointments (non-elected judges, cabinet appointments, etc.), or other political issues. (p. 11*).

Voter Registration — Churches may conduct voter registration drives as long as no candidates are endorsed. If any candidates are named or depicted, all candidates for that particular race must be named or depicted on an equal basis. (p. 10-11*).

Inviting Guest Speakers — Churches may invite a candidate to speak as long as no official endorsement is made, no fundraising occurs, and the other candidate(s) are also invited to speak. Candidates may also be invited to speak in their non-candidate capacity as long as no reference is made to the election or their candidacy. Particular facts and circumstances may influence how IRS would view a "non-candidate" capacity, situation, such as the proximity to the election date, and whether campaign issues are discussed. (p. 10*).

Voter Guides — Churches and other non-profit organizations can produce voter information guides as long as the material does not show an explicit or implicit bias in favor of a particular candidate. Voter guides should cover a wide range of issues and allow each candidate's views to be accurately and sufficiently expressed. (p. 9-10*).

Public Forums — Churches may host public forums in which candidates speak or debate. All qualified candidates for a particular office must be invited, and the questions asked and topics discussed must cover a broad range of issues and come from an unbiased panel. The moderator should make it clear that the church does not endorse any particular candidate, and the moderator should refrain from "editorializing" on questions submitted. (p. 10*).

Political Activities of Leaders (Pastors) and Members — Church employees and members may participate in political campaigns in their private capacity. They may not be compensated by the church for any expenses they might incur from their political activity. While a person's church membership or employment may be disclosed at political functions, there should be no indication that his or her views represent the church or religious body's views. Personal endorsements of candidates may not be published in any church publication or announced using church resources. (p. 12*).

Website Links — Churches may link to a website that shows preference to a particular candidate as long as other candidates are similarly accessible. The IRS will also consider the nature of the link, the directness of the link, and the reason for the link (for example, to provide information to members about all the various candidates). (p. 12*).

Selling Mailing Lists and Other Business Activities — Churches may rent goods, services, and facilities to political campaigns as long as the services are an ongoing business activity of the church, available to the general public, available to all candidates, and all fees charged are customary and usual rates. (p. 11-12*).

*Note: Page numbers listed refer to the original document in printed form. If viewing the report in Adobe, page numbers will be slightly different.

To view a chart summarizing areas of legal church political involvement click here. To download a printable version of the chart click here.

What Political Activities by Churches are NOT Permitted?

Official Endorsements — Churches may not officially endorse or oppose any political candidate and maintain tax-exempt status. Pastors or other church officials may not endorse or oppose candidates from the pulpit or in church publications such as bulletins, websites, or broadcasts during an election campaign season. (p. 8*).

Campaign Contributions — Churches may not contribute financially to a political party, political action committee, or candidate and maintain tax-exempt status. (p. 8*).

Bias — Churches may not show favorable or unfavorable bias toward a candidate or political party. For example, churches may not distribute biased voter guides or show favoritism to a political candidate. Furthermore, churches may not invite a candidate to speak in his/her capacity as a political candidate unless the other candidate(s) is(are) given equal opportunity. (p. 8*).

*Note: Page numbers listed refer to the original document in printed form. If viewing the report in Adobe, page numbers will be slightly different.

Source: CRS study

Additional Resources on Church Political Involvement:

News on Church Political Involvement:

Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof ...

... The power to tax involves the power to destroy ...

Is That Legal?
Click here to download a printable version of this chart.