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Issues > Church Electioneering

Under current law, religious organizations, like other nonprofits that receive special tax exemptions under Section 501(c)(3), continue to be free to speak out on the social, moral and ethical policy issues of our day. They may not, however, support or oppose candidates for office without jeopardizing their tax-exempt status. Allowing religious organizations to engage in electioneering activities would invite a highly divisive element into virtually every congregation and engender a corrosive mix of religion and politics that would turn pulpit prophets into puppets of politicians.

Pending Legislation

Current legislation proposed by Rep. Walter Jones, R-N.C., would create a special right for houses of worship among nonprofit organizations. Under the so-called "Houses of Worship Political Speech Protection Act," churches, despite receiving the favorable tax treatment offered under Section 501(c)(3) of the tax code, would be able to endorse or oppose political candidates in an election.

Houses of Worship Political Speech Protection Act (H.R. 235)

Resources on Church Electioneering

Internal Revenue Service Guidance
Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations (February 2006)

Internal Revenue Service
Tax Guide for Churches and Religious Organizations (Rev. 9-2003)

The Pew Forum on Religion & Public Life
Politics and the Pulpit 2004: A Guide to the Internal Revenue Restrictions on the Political Activity of Religious Organizations

Churches & Political Campaigns: Q & A
By K. Hollyn Hollman

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News Stories

March 18, 2008
IRS scrutiny of Obama’s denomination may signal political-speech crackdown

November 17, 2007
Church wants IRS apology after probe into 2004 sermon

June 27, 2007
IRS says complaints of church politicking up in 2007

September 22, 2006
California Episcopal church won't comply with the IRS

September 19, 2006
Clerics accuse Parsley of twisting religion

September 18, 2006
IRS requests documents related to anti-war sermon at California church

September 15, 2006
IRS revokes tax-exempt status of anti-abortion group

August 29, 2006
Ministers back Blackwell, challenge IRS

August 23, 2006
NAACP and others criticize 'Patriot Pastors' movement in Ohio

June 20, 2006
Jeb Bush signs tax-exempt law for Bible theme park