CNN Reports – Church Prayer for Candidates

During a church service, congregants are encouraged to pray for Presidential candidates, McCain/Palin. Was this prayer request considered political activity? The IRS might consider this request as a political endorsement of either the Republican or Democratic party.

501(c)(3) organizations may not intervene in political campaigns. How does an organization define “intervening”?

According to the IRS’ Glossary included in the 2008 Instructions for Form 990, political campaign activities are all activities that support or oppose candidates for elective federal, state or local public office. It does not matter whether the candidate is elected. A candidate is one who offers himself or is proposed by others for the public office. Political campaign activity does not include any activity to encourage participation in the electoral process, such as voter registration or voter education, provided that the activity does not directly or indirectly support or oppose any candidate.

If the congregants had been encouraged to pray for both the Republican and Democratic candidates, is that considered political activity?

Is the church “intervening”? You decide…

For more information, see Publication 1828, Tax Guide for Churches and Religious Organizations.