Ready or not, political campaign season is upon us. As individuals we have a right to engage in the issues facing our society and a civic duty to participate in our democratic process through casting our vote for ballot issues and the candidates of our choice.
Ready or not, political campaign season is upon us. As individuals we have a right to engage in the issues facing our society and a civic duty to participate in our democratic process through casting our vote for ballot issues and the candidates of our choice.
However, during this season, churches and other 501(c)(3) religious organizations should be careful not to engage in activities that could impact their non-profit status. The Internal Revenue Service has placed restrictions on what kinds of activities churches and other 501(c)(3) organizations can participate in. As a rule, 501(c)(3) organizations are not allowed to participate or intervene in a political campaign either on behalf of a political candidate or to oppose a candidate. An organization that violates this restriction could end up losing their tax-exempt status.
Activities that could be considered participation or intervention include publishing or distributing statements opposing or endorsing a candidate or making verbal statements either on behalf of or in opposition to a candidate.
Given that this prohibition against political campaigning is broad, pastors and others should refrain from endorsing candidates or disparaging political parties while at the pulpit, leading out in prayer meeting, in church bulletins, on social media, or other church communication channels.
Many churches and other religious organizations have violated the prohibition against political campaign activities, especially around election years; the IRS has revoked the tax-exempt status of religious organizations for political campaign activities in the past.
However, this does not mean that churches can’t be involved in the political process. Federal law doesn’t limit a church from engaging in nonpartisan speech or conduct. This means that churches can encourage their congregations to vote and can also provide information to help inform their members and others about political matters. Activities that churches and religious organizations can engage in include:
Providing individuals with nonpartisan information about upcoming issues in an election.
Inviting candidates to come speak, if all candidates on the ballot are allowed an equal opportunity to participate.
Organizing voter registration drives.
The key to engaging in these activities is that the activity must be conducted in a way that is nonpartisan. Keeping these considerations in mind hopefully our churches will be able to navigate this and future political seasons in compliance with IRS requirements.
Jennifer Gray Woods is the lawyer for the Lake Union Conference, as well as the Public Affairs and Religious Liberty director.
