Campaign Activities 1 of 3During a presidential election year, a religious denomination publishes a pamphlet that it distributes to affiliated churches to assist church members in making informed decisions regarding the candidates. The pamphlet "rates" candidates based on the consistency of their views with the denomination's interpretation of the Bible. Does this practice jeopardize the denomination's tax-exempt status, or is it a permissible form of voter education? Religious organizations may intervene in political campaigns, on behalf of or in opposition to candidates, so long as their efforts are not "substantial" in terms of both time and expense. True or False Intervention by religious leaders in political campaigns is illegal, and may result in a prison sentence. True or False Religious organizations jeopardize their tax-exempt status by making financial contributions to a candidate's campaign fund. True or False A denominational leader writes an editorial for a denominational publication that recites his reasons why he opposes a particular candidate for president. This editorial jeopardizes the denomination's tax-exempt status. True or False A denominational leader writes an editorial for a public newspaper in which he recites his reasons why he opposes a particular candidate for president. He emphasizes that he is writing in his personal capacity, and not as a denominational leader. This editorial jeopardizes the denomination's tax-exempt status. True or False A denomination invites all candidates for president to speak at its annual convention. This will jeopardize the denomination's tax-exempt status. True or False A denomination distributes a compilation of voting records of all members of Congress on major legislative issues involving a wide range of subjects, The publication contains no editorial opinion and its contents and structure do not imply approval or disapproval of any members or their voting records. The denomination's tax-exempt status is not jeopardized by this practice. True or False Participation by religious organizations in political campaigns is a time-honored tradition. Such participation takes many forms, from using a church as a polling place, to endorsing or opposing candidates. Denominational leaders should recognize that any intervention in a political campaign, whether supporting or opposing candidates, may jeopardize a denomination's tax-exempt status. Section 501(c)(3) of the tax code prohibits tax-exempt organizations (including churches) from any participation in political campaigns on behalf of or in opposition to any candidate for public office. To be sure, there have been massive violations of this prohibition during every presidential election year with not a word of protest from the IRS. But things are changing. In 1999 the IRS for the first time revoked the exempt status of a church for its involvement in a political campaign, and over the past few years the IRS has made a number of pronouncements indicating that church political activities no longer will be ignored. Your ChurchHome | Archives
Campaign Activities 
1 of 3
During a presidential election year, a religious denomination publishes a pamphlet that it distributes to affiliated churches to assist church members in making informed decisions regarding the candidates. The pamphlet "rates" candidates based on the consistency of their views with the denomination's interpretation of the Bible. Does this practice jeopardize the denomination's tax-exempt status, or is it a permissible form of voter education? Religious organizations may intervene in political campaigns, on behalf of or in opposition to candidates, so long as their efforts are not "substantial" in terms of both time and expense. True or False Intervention by religious leaders in political campaigns is illegal, and may result in a prison sentence. True or False Religious organizations jeopardize their tax-exempt status by making financial contributions to a candidate's campaign fund. True or False A denominational leader writes an editorial for a denominational publication that recites his reasons why he opposes a particular candidate for president. This editorial jeopardizes the denomination's tax-exempt status. True or False A denominational leader writes an editorial for a public newspaper in which he recites his reasons why he opposes a particular candidate for president. He emphasizes that he is writing in his personal capacity, and not as a denominational leader. This editorial jeopardizes the denomination's tax-exempt status. True or False A denomination invites all candidates for president to speak at its annual convention. This will jeopardize the denomination's tax-exempt status. True or False A denomination distributes a compilation of voting records of all members of Congress on major legislative issues involving a wide range of subjects, The publication contains no editorial opinion and its contents and structure do not imply approval or disapproval of any members or their voting records. The denomination's tax-exempt status is not jeopardized by this practice. True or False Participation by religious organizations in political campaigns is a time-honored tradition. Such participation takes many forms, from using a church as a polling place, to endorsing or opposing candidates. Denominational leaders should recognize that any intervention in a political campaign, whether supporting or opposing candidates, may jeopardize a denomination's tax-exempt status. Section 501(c)(3) of the tax code prohibits tax-exempt organizations (including churches) from any participation in political campaigns on behalf of or in opposition to any candidate for public office. To be sure, there have been massive violations of this prohibition during every presidential election year with not a word of protest from the IRS. But things are changing. In 1999 the IRS for the first time revoked the exempt status of a church for its involvement in a political campaign, and over the past few years the IRS has made a number of pronouncements indicating that church political activities no longer will be ignored. Your ChurchHome | Archives