Church Electioneering Bill Gains Sponsors, IRS Issues Guidance for Religious Organizations - July 22, 2002 Vol. 3 No. 15

July 22, 2002 Vol. 3 No. 15:

Published: 07/22/2002

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Church Electioneering Bill Gains Sponsors, IRS Issues Guidance for Religious Organizations

Two bills that would allow religious congregations to endorse or oppose candidates for office and spend church funds on electioneering gained new sponsors last week, as its sponsors criticized the IRS for publishing a Tax Guide for Churches and Religious Organizations, Publication 1828, in early July.

The Guide clarifies what activities are permissible in regard to elections and issue advocacy, and what activities may threaten a congregation’s tax exempt status, and reviews recordkeeping and disclosure rules. The Guide notes that voter education and similar activities “conducted in a nonpartisan manner do not constitute prohibited political campaign activity”, and provides a number of examples. It also notes that the ban on partisan electioneering “is not intended to restrict free expression on political matters by leaders of churches or religious organizations speaking for themselves, as individuals. Nor are leaders prohibited from speaking about important issues of public policy.”

Despite these statements, Reps. Phillip Crane (R-IL), Walter Jones (R-NC) and Joseph Pitts (R-PA) said the Guide illustrates the need to change the law. OMB Watch filed testimony opposing the bill this spring, explaining that existing law does not prevent religious organizations from speaking out on public issues. We also explained how the bills would allow religious organizations to spend tax deductible contributions on everything from bumper stickers and phone banks to direct contributions to candidates.