Preaching and Politicking…Going over the line

Yesterday I heard a popular televangelist preach on campaign issues, highlighting republican and democratic issues. At one point, the sermon bordered on political endorsement. How much is too much? How much can a minister say without crossing the line? In what settings?

As we near November 4th, churches and other non-profits have been bombarded with media scrutiny.This candidate, that candidate. This platform, that platform. In fact, late night television routinely speaks out and pokes fun of the platforms. On November 1, 2008, Senator John McCain was on Saturday Night Live, with Tina Fey posing as his running mate, Governor Palin. How much is too much? It’s almost a comedy.

The IRS doesn’t view political involvement as a “comedy”. In fact, all 501(c)(3) organizations, including churches and religious organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.

What does directly or indirectly participating in or intervening in mean? Directly or indirectly endorsing or opposing a candidate for public office is defined as “vote for Candidate XX”, or “don’t vote for Candidate XX”. The following is an example of intervention provided by publication 1828 Tax Guide for Churches and Religious Organizations

Example: Minister D is the minister of Church M, a section 501(c)(3) organization. During regular services of Church M shortly before the election, Minister D preached on a number of issues, including the importance of voting in the upcoming election, and concluded by stating, “It is important that you all do your duty in the election and vote for Candidate W.” Because Minister D’s remarks indicating support for Candidate W were made during an official church service, they constitute political campaign intervention by to Church M.

Churches and ministers have liberties, but the line cannot be crossed without the possible risk of losing the organization’s tax-exemption.

For my information, see Publication 1828 at www.irs.gov.