An updated version of the IRS' Tax Guide for Churches and Religious Organizations is now available. To see Publication 1828, click here.

Americans United for Separation of Church and State filed a complaint with the Internal Revenue Service (IRS) alleging that Pastor Maury Davis, of Cornerstone Church in Madison, Tennessee, violated federal tax law during an August 3rd sermon when he endorsed three School Board candidates from the pulpit.

Federal tax law prohibits tax-exempt charitable organizations from engaging in partisan politics and campaign intervention. The IRS has said in the past that it is stepping up enforcement of the ban.

According to Americans United, during the August 3rd sermon, Pastor Davis said, "They're all from our church and we want you to get to know them and see what you can do to help them. I want to tell you that I am not allowed to promote a political candidate from the pulpit because of the IRS guidelines…. I'm allowed on a radio station to say I want you to vote for Tony Davis and Robby McGee and Charlie Taylor, but I'm not allowed to say that in our pulpit."

According to Americans United's Press Release, the Rev. Barry W. Lynn, Americans United Executive Director, wrote in his letter to the IRS, "I find the manner in which Davis issued this pulpit endorsement particularly offensive. He appears to be openly mocking the IRS rules. Furthermore, Davis' statement indicates that he is clearly aware that the IRS does not permit tax-exempt houses of worship to engage in partisan politicking. He did so anyway, fully aware that he was violating the law."

Americans United is requesting that the IRS initiate an investigation into Cornerstone Church's conduct.

The U.S. 9th Circuit Court of Appeals heard oral arguments in Canyon Ferry Road Baptist Church v. Unswort, a challenge to Montana's election campaign reporting laws. The Canyon Ferry Road Baptist Church held an event in May 2004, and during which the Rev. B.G. Stumberg urged parishioners to sign petitions at the church in support of a constitutional ban on gay marriages. Advocates filed a complaint arguing that the church inappropriately held an event to support a political cause subject to the state's political contribution reporting requirements. The Montana Commissioner of Political Practices had previously ruled that the church should have reported its activities to get voters to pass a constitutional ban on gay marriage.

Reportedly; "Lawyers for the church filed a lawsuit in federal court, arguing the parishioners' rights to free speech and religious expression under the First and Fourteenth amendments were being trampled by the 'vague' and 'ambiguous' election laws."