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Church Law And Political Speech
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.
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