Guidelines for Advocacy by Churches, Pastors, and Faith-Based Organizations

These guidelines are based upon the requirements of the Federal Election Campaign Act and the Internal Revenue Code, and they are recommended to insure that churches, pastors, and faith-based organizations conform to the law. While the law may allow variations from these guidelines, experience has shown that the safest and best course for these organizations and individuals is to act in conformance with these recommendations. One caution, state laws may be more restrictive than these guidelines and, therefore, in applying them to specific situations, particularly state elections, you should consult your own local counsel.

IRS Tax Exempt Status of Churches
Almost all churches are exempt under Section 501(c)(3) of the Internal Revenue Code on the basis that they are “operated exclusively for religious, charitable or educational purposes.”

As a 501(c)(3) exempt organization, a church:

• is exempt from paying corporate income taxes, and donations to it are tax deductible on federal tax returns; and
• may expend funds for religious, charitable and educational purposes, and an insubstantial amount on lobbying and to promote legislation.

A 501(c)(3) exempt organization, however, 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.”

Thus, a church may not participate in a political campaign by expenditure of its funds. Not all-political activity, which would influence a political campaign, falls under this prohibition.

Tax Guide for Churches and Religious Organizations, Political Campaign Activities, pages 7 - 11(PDF)

Actions

Political Activities
Political activities referred to here are activities which influence the election of candidates for political office, most of which are referred to as electioneering. Activities that can influence the election of a political candidate are quite broad and range from contributions to a political candidate to publishing the voting records of incumbents running for reelection. Only some of these activities are considered active electioneering, which cannot be done by a church; some can be done by a 501(c)(3) organization. It depends on the type of activity.

Active electioneering cannot be done by a church. It involves such actions as endorsement of candidates and expenditures of funds to expressly advocate the election or defeat of a candidate for political office.

There are three types of Active Electioneering:

• A direct monetary contribution to a specific candidate; In-kind contributions which include giving things of value to a candidate (such as a church mailing list) and paying for a communication which expressly advocates the election or defeat of a clearly identified candidate made in consultation with, or with the knowledge of, the candidate; and/or
• Independent expenditures, which expressly advocate the election or defeat of a political candidate, made without the knowledge of or consultation with any candidate.

However, individual pastors, ministers, and faith based organizational leaders may participate in political campaigns as long as they do so as individuals, and not in the name of the church and/or organization. Any individual, including a pastor, ministers, and faith-based organizational leader may wear different hats at different times and, therefore, be involved in political activity as long as he/she is wearing the right hat - as an individual not the leader.

Questions
The following is a list of activities that may be considered political activities in the broad sense, and that a church, ministry, faith-based organization or an individual pastors, director, or minister using his own funds, may wish to do. A “Yes” response means the activity is permissible and a “No” response means it is not permissible. One caution, state laws may be more restrictive than these guidelines and, therefore, in applying them to specific situations, particularly state elections, you should consult your own local counsel.

• A pastor may individually and personally endorse candidates for political office, but a pastor may not endorse candidates on behalf of his church.
• A pastor’s personal endorsement may be made from the pulpit if it is clear that it is his personal view and not that of the church itself.
• A pastor may allow his name to be used as a supporter of a candidate in the candidate’s political advertisements. In this connection, the pastor may be identified as pastor of a particular church.
• While a church may not establish a political action committee, pastors and other like-minded individuals may establish a political action committee. However, care should be taken that the committee is separate from the church, and that no church assets or facilities are used, except to the extent that church facilities are allowed to be used by other outside groups.