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In our day and time, it is even more important that churches keep a close on eye what they do and don’t do in relation to political activity. The warning used to be “be careful what you say from the pulpit and what you print in your bulletin”, but now the modes of communication have vastly expanded to add social media, websites, text messages, and emails.  There is a lot published about what you can and cannot do, but one thing is for sure – some groups are keeping a close eye on “tax-exempt” organizations and looking for any reason to cry “foul”.

A church is exempt from federal income taxation if it is organized and operated exclusively for religious purposes. Nosubstantial part of its activities may carry on propaganda or otherwise attempt to influence legislation, and it may not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of any candidate for public office.

Many guidelines are readily available to churches* so they know what they can and cannot do politically, but here are few quick reminders:

1. A church can have candidates speak, but to be fair, all candidates must be invited. After a church issues an invitation, it’s okay if only one candidate accepts, as long as the invitation was issued to all the candidates. The church may not favor a particular candidate, as that would be using the church to help a specific candidate, which is outside the church’s mission.
2. Stressing the importance of citizens’ right to vote is great; just don’t endorse a specific candidate.
3. Don’t get involved in anyway as a church. This includes taking up an offering for a particular candidate (even if they speak). Don’t get involved as a church in the campaign or lobbying in anyway. Individual church members can of course do so as they desire, but the key is to avoid any church wide activities or support.

If your church is planning any political activities or events, consult your local tax/legal counsel for review and advice to ensure your church does not jeopardize its tax-exempt status.

*For example, see:

• Church Tax and Law
• Chapter 10 of  The Business Side of Ministry, by Michael Nolan
• “Jeopardizing Tax-Exempt Status” in the IRS’s Tax Guide for Churches & Religious Organizations