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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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