Church and State Politics

Political Activity in Churches

By John C. Oster

Church and state in the United States are already thoroughly mixed in the form of regulations prepared and enforced by the Internal Revenue Service (IRS), that great bureaucratic monument to the idea that you certainly can serve God and Mammon at the same time. The IRS firmly links church and state through what are called 501 C regulations and the IRS does not hesitate at all to sponsor regulations "respecting the establishment" of religion" in America.

The 501 Cs provide the legal framework through which religious organizations such as churches are made exempt from paying taxes because of their non-profit or charitable status. It is because of this status that these organizations are able to raise a great deal of money. This status benefits churches coming and going. First they do not have to pay taxes; then second other people who would otherwise have to pay taxes are given tax relief for their contributions to such oganisations. Churches get more money and they are not taxed for it. The reality is that churches do pay for the privilege of being tax exempt. They pay by being subject to restrictions upon what they can say and do, restrictions imposed by a government that is forbidden to "restrict" or regulate religious institutions. The government can and does restrict political activity in 501 Cs.

Let me add here that this restriction is a benefit to churches because it hedges them in with a wall of protection against inadvisable and dangerous adventures. Most church leaders know more about religion than they do about politics. A clear difference is that politics in the art of compromise and accomodation while religion is the proclamation of truth which is not subject to compromise or accomodation.

Also this restriction is a very valuable hedge against extreme partisanship that can make unpopular minority opinions seem cut off from the pastoral services of the church. What would it avail a church to win an election and lose the souls of its adherents?

As you read the following comments from the IRS, please remember that NOTHING prevents or should prevent the full discussion of legitimate moral issues that come to geneal public attention. ACTIVITY is restricted, but not speech. Full freedom of speech is as essential to religion as it is to democratic government .

Here is a discussion of 501 (c) s the Internal Revenue Service website.

"To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.

"Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.

"The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction."

Restrictions on Leaders of Conrgregations

"The political campaign activity prohibition is not intended to restrict free expression on political matters by leaders of organizations speaking for themselves, as individuals. Nor are leaders prohibited from speaking about important issues of public policy. However, for their organizations to remain tax-exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions.

"To avoid potential attribution of their comments outside of organization functions and publications, organization leaders who speak or write in their individual capacity are encouraged to indicate clearly that their comments are personal and not intended to represent the views of the organization."

Inviting Candidates to Speak

"Depending on the facts and circumstances, an organization may invite political candidates to speak at its events without jeopardizing its tax-exempt status. Political candidates may be invited in their capacity as candidates, or individually (not as a candidate).

Speaking as a Candidate:

"When a candidate is invited to speak at an organization event as a political candidate, the organization must take steps to ensure that:

It provides an equal opportunity to the political candidates seeking the same office,
It does not indicate any support of or opposition to the candidate (This should be stated explicitly when the candidate is introduced and in communications concerning the candidate’s attendance.), and
No political fundraising occurs.

Equal Opportunity to Participate:

"In determining whether candidates are given an equal opportunity to participate, an organization should consider the nature of the event to which each candidate is invited, in addition to the manner of presentation.

"For example, an organization that invites one candidate to speak at its well attended annual banquet, but invites the opposing candidate to speak at a sparsely attended general meeting, will likely be found to have violated the political campaign prohibition, even if the manner of presentation for both speakers is otherwise neutral.

Public Forum:

"Sometimes an organization invites several candidates to speak at a public forum. A public forum involving several candidates for public office may qualify as an exempt educational activity. However, if the forum is operated to show a bias for or against any candidate, then the forum would be a prohibited campaign activity, as it would be considered intervention or participation in a political campaign.

"When an organization invites several candidates to speak at a forum, it should consider the following factors:

Whether questions for the candidate are prepared and presented by an independent nonpartisan panel,
Whether the topics discussed by the candidates cover a broad range of issues that the candidates would address if elected to the office sought and are of interest to the public,
Whether each candidate is given an equal opportunity to present his or her views on the issues discussed,
Whether the candidates are asked to agree or disagree with positions, agendas, platforms or statements of the organization, and
Whether a moderator comments on the questions or otherwise implies approval or disapproval of the candidates.