Church Law And Political Speech

[James Griffin]

This being an election year I would like to share an article I wrote for church leaders concerning Church Law and Political Speech, especially for those with 501(c)(3) status.



CHURCH LAW AND POLITICAL SPEECH

Americans are given more liberty than perhaps any other people as far as free speech. This is especially true when it comes to churches. However, in the case of 501 c (3) church organizations there are some important limitations to be aware of if a church desires to maintain Tax Exempt Status.

One of the most severe limitations is in the area of political speech. Since this is a presidential election year, hopefully this will be a helpful overview of which activities are allowable and which may endanger a church’s status with the IRS.

Even something as seemingly innocuous as voter’s registration can place such status in peril.

For example:
• Literature cannot favor any candidate over another.
• No political party can be named except for identifying the political party of all candidates.
• Communication is limited to urges to vote and register, describing hours and locations
• The voter drives are made without regard to voter’s political preference. (However, it is allowed to target certain areas even knowing it predominantly supporters of a particular party or candidate)
• Materials cannot promote a “conservative agenda”, or politicians either promoting or opposing that agenda even if it does not specifically name candidates.


In a similar vein if churches put out voting guides they must contain information or restrictions:


• The voting records of all incumbent members of the legislative body who represent the local area.
• The voting record must contain a range of issues and not just target issues that would represent the organization’s “agenda”.
• The candidates for reelection will not be identified as incumbents
• No comment may be made on an individual’s overall qualification’s for office
• No statement may endorse or reject any candidate (express or implied)


Statements concerning the minister’s endorsement:

Ministers have the same rights as any other individual to express opinions concerning candidates or issues. However, since churches desiring to maintain tax exempt status are not permitted to promote a specific political agenda, when such an opinion is expressed it must not appear to be the church which is endorsing the candidate.

This means such an endorsement may not be made during an official church function or even on church letterhead. But, on their endorsements as individuals, ministers may of course list the position or title they hold.

Referendums, constitutional amendments, ballot propositions and voter initiatives are classified as lobbying activities and a general rule of thumb is a maximum of 5%-15% of a church’s budget, time and effort can be expended on such functions without being in danger of crossing the threshold into substantial activity.

Generally speaking a church may not enter into “electioneering communications”, by things such as paid broadcast, or cable communications, and/or advocating voting for or against a candidate or party within 60 days prior to a general election or 30 days prior to a primary election for a federal office.

[Baron1710]

And for this we can thank LBJ.

[Baron1710]

Here is a great article on the subject.
http://www.aclj.org/News/Read.aspx?ID=2206

It all began in 1954 when then-Senator Lyndon B. Johnson sought political retribution against an opponent who was assisted in his campaign by two non-profit organizations. As a bill to revise the tax code was being debated on the floor of the Senate, LBJ pushed a little-noticed amendment that barred all tax-exempt groups – including churches –from participating in political activity. The penalty: loss of tax-exempt status. A heavy price to pay for exercising their free speech rights.

[James Griffin]

Originally Posted by James Griffin

This being an election year I would like to share an article I wrote for church leaders concerning Church Law and Political Speech, especially for those with 501(c)(3) status.



CHURCH LAW AND POLITICAL SPEECH

Americans are given more liberty than perhaps any other people as far as free speech. This is especially true when it comes to churches. However, in the case of 501 c (3) church organizations there are some important limitations to be aware of if a church desires to maintain Tax Exempt Status.

One of the most severe limitations is in the area of political speech. Since this is a presidential election year, hopefully this will be a helpful overview of which activities are allowable and which may endanger a church’s status with the IRS.

Even something as seemingly innocuous as voter’s registration can place such status in peril.

For example:
• Literature cannot favor any candidate over another.
• No political party can be named except for identifying the political party of all candidates.
• Communication is limited to urges to vote and register, describing hours and locations
• The voter drives are made without regard to voter’s political preference. (However, it is allowed to target certain areas even knowing it predominantly supporters of a particular party or candidate)
• Materials cannot promote a “conservative agenda”, or politicians either promoting or opposing that agenda even if it does not specifically name candidates.


In a similar vein if churches put out voting guides they must contain information or restrictions:


• The voting records of all incumbent members of the legislative body who represent the local area.
• The voting record must contain a range of issues and not just target issues that would represent the organization’s “agenda”.
• The candidates for reelection will not be identified as incumbents
• No comment may be made on an individual’s overall qualification’s for office
• No statement may endorse or reject any candidate (express or implied)


Statements concerning the minister’s endorsement:

Ministers have the same rights as any other individual to express opinions concerning candidates or issues. However, since churches desiring to maintain tax exempt status are not permitted to promote a specific political agenda, when such an opinion is expressed it must not appear to be the church which is endorsing the candidate.

This means such an endorsement may not be made during an official church function or even on church letterhead. But, on their endorsements as individuals, ministers may of course list the position or title they hold.

Referendums, constitutional amendments, ballot propositions and voter initiatives are classified as lobbying activities and a general rule of thumb is a maximum of 5%-15% of a church’s budget, time and effort can be expended on such functions without being in danger of crossing the threshold into substantial activity.

Generally speaking a church may not enter into “electioneering communications”, by things such as paid broadcast, or cable communications, and/or advocating voting for or against a candidate or party within 60 days prior to a general election or 30 days prior to a primary election for a federal office.

BUMP

[areyourucky]

Churches were are already exempt. But many people incorparate and loose rights when they do.
Please check out these facts http://hushmoney.org/

When you incorarate your church you are owned and giving power not from God, but from Big brother.

[tbpew]

render unto ceasar whatever belongs to ceasar's dominion and then you can shout your views as loud and as long as your free speech desires.

A church that isn't incumbered by owning and operating stuff won't have any real tax obligation to speak of. The church money game needs the tax exemption status to ensure that the direction money flows is into the central tresury before it flows out to where the treasury administrators want it to go.

God is a provider who can provide for temporal rulers who want a piece of the action that happens in their yard.

Let's all just pay taxes and climb up on any soapbox we want. Since God's church is not a human organization, I don't care one micro-bit that the cost for tax exemption is organizational silence.

[sandie]

How does this fit in to the topic?

http://www.apostoliclive.com/play.php?vid=213

[areyourucky]

Sense when Did God need help from the taxing goverment for his church to make it.
Does this mean people can not give to God unless they get credit for taxes first. Is there bible for this?
Is God king, or saving tax money most important?.. Can you put your answers and responces in bible verse ,not in mans reasoning.

It is Impossible to have religious freedom in any nation where churches are licensed to the goverment. A license is givin to control who has it. Also to get any license you must 1st sign to get it, and to sign means you reliquished rights..If they could take away your rights without a signature, they would not ask for it. When you sign, you promise to follow big brothers rules, not Gods.
Also the people who write these license agreement do no serve god, so why whould you follow this. Think outside the box, but stay inside the Bible.
Are we serving tax deductions or the True God. Money seems to soften the truth in many churches and peoples way of thinking.

[James Griffin]

It is NOT necessary to be incorporated as a non-profit (much less get 501 c 3 status) to be tax exempt as a church.

The only reasons I can think of to get 501 c 3 as a church, (lot of benefits to other statuses of non-profits) would be if you were seeking grants, or attracting donors that took that a some sort of seal of approval.

On the other hand it is just foolish not to at least incorporate as a non-profit with your state. Usually its quick, cheap, and easy and there are numerous benefits.

[Truthseeker]

So when the NAACP callled pushing a specific party the were wrong?