by
Gary DeMar
Pastors
meeting in Washington were warned by officials from the Internal
Revenue Service that there are some political activities that could
jeopardize their churches’ tax-exempt status. IRS regional manager Peter
Lorenzetti told the Faith Leaders Summit that that pastors in their
official capacity are not permitted to endorse or oppose candidates,
campaign for them, or make contributions to their campaigns. Pastors
can, as private citizens, do these things.
Hogwash!
The First Amendment does not prohibit churches from speaking out on
any issue including political ones, even if they are tax exempt. The
amendment is so clear that liberals almost never cite it:
Congress shall make no law respecting an
establishment of religion, or prohibiting the free exercise thereof; or
abridging the freedom of speech, or of the press; or the right of the
people peaceably to assemble, and to petition the Government for a
redress of grievances.
Rob Boston, Assistant Director of Communications for Americans United
for Separation of Church and State and Assistant Editor of
Church & State
magazine, engages in similar constitutional fiction: “A church cannot
link or direct people to an organization telling people how to vote. . .
. All nonprofits, including churches, cannot endorse or oppose
candidates. The IRS does warn nonprofits about linking to
campaign-related websites.”
To
prohibit a church from linking to any site for
any reason is a violation of the First Amendment. Notice that the First
Amendment gives everybody, churches included, the right to speak about
religion, write about religion, congregate about religion, and “petition
the government for a redress of grievances.”
Intimidating churches has been going on for a long time. Barry Lynn,
Executive Director of AU, has been monitoring the content of Sunday
sermons since 2004. If these self-appointed snitches don’t like what
they hear, that is, if what a pastor says is “too political” and
contrary to a liberal political agenda, they will send video and audio
tapes to the IRS for investigation. If enough churches challenged the
supposed prohibitions, the IRS wouldn’t know what to do. At the moment,
the fear factor is enough to keep churches in check.
There are no constitutional prohibitions against churches speaking
out on political issues or endorsing candidates. We got into this mess
when in 1954 a law was rammed through Congress by then-Senator Lyndon
Johnson to restrict churches from speaking freely on topics they have
addressed for nearly two millennia. The following is from the
IRS:
The ban on political campaign activity by
charities and churches was created by Congress more than a half century
ago. The Internal Revenue Service administers the tax laws written by
Congress and has enforcement authority over tax-exempt organizations.
Here is some background information on the political campaign activity
ban and the latest IRS enforcement statistics regarding its
administration of this congressional ban.
In 1954, Congress approved an amendment by Sen. Lyndon Johnson to
prohibit 501(c)(3) organizations, which includes charities and churches,
from engaging in any political campaign activity. To the extent
Congress has revisited the ban over the years, it has in fact
strengthened the ban. The most recent change came in 1987 when Congress
amended the language to clarify that the prohibition also applies to
statements opposing candidates.
This so-called ban is a direct violation of the First Amendment. The
First Amendment states, “Congress shall make no law. . . .” In 1954,
Congress made a law prohibiting churches from speaking out on political
issues and endorsing candidates. The logic is simple. Since Congress
passed such a law, then Congress violated the Constitution. This makes
the law null and void.
If you are a pastor who believes in the freedoms outlined in the
First Amendment and want to challenge these leftist organizations and
the IRS, then I have a deal for you. The Alliance Defense Fund, a
Christian legal advocacy group, will defend you.
In response to more than 50 years of
threats and intimidation by activist groups wielding the Johnson
Amendment as a sword against the Church, ADF began the Pulpit Initiative
in 2008. The goal of the Pulpit Initiative is simple: have the Johnson
Amendment declared unconstitutional — and once and for all remove the
ability of the IRS to censor what a pastor says from the pulpit.
ADF is actively seeking to represent
churches or pastors who are under investigation by the IRS for violating
the Johnson Amendment by preaching biblical Truth in a way that
expresses support for — or opposition to — political candidates. ADF
represents all of its clients free of charge.
Don’t be bullied. It’s time to take a stand for Jesus Christ. Your
future and the future of your children are at stake. If you want more
information, go to the Alliance Defense Fund site at
http://speakupmovement.org/church/LearnMore/details/4702
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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.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.
Additional Information
Application Process Step by Step:
Questions and answers that will help an organization determine if it is
eligible to apply for recognition of exemption from federal income
taxation under IRC section 501(a) and, if so, how to proceed.
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USC ›
Title 26 ›
Subtitle A ›
Chapter 1 ›
Subchapter F ›
Part I › § 501 (c)(3)
(c)
List of exempt organizations
(3)
Corporations, and any community chest,
fund, or foundation, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary, or
educational purposes, or to foster national or international amateur
sports competition (but only if no part of its activities involve the
provision of athletic facilities or equipment), or for the prevention of
cruelty to children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual, no
substantial part of the activities of which is carrying on propaganda,
or otherwise attempting, to influence legislation (except as otherwise
provided in subsection (h)), and which does not participate in, or
intervene in (including the publishing or distributing of statements),
any political campaign on behalf of (or in opposition to) any candidate
for public office.
(h)
Expenditures by public charities to influence legislation
(1)
General rule
In the case of an organization to
which this subsection applies, exemption from taxation under subsection
(a) shall be denied because a substantial part of the activities of such
organization consists of carrying on propaganda, or otherwise
attempting, to influence legislation, but only if such organization
normally—
(A)
makes lobbying expenditures in excess of the lobbying ceiling amount for such organization for each taxable year, or
(B)
makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year.
(2)
Definitions
For purposes of this subsection—
(A)
Lobbying expenditures
The term “lobbying expenditures” means expenditures for the purpose of influencing legislation (as defined in section
4911
(d)).
(B)
Lobbying ceiling amount
The lobbying ceiling amount for
any organization for any taxable year is 150 percent of the lobbying
nontaxable amount for such organization for such taxable year,
determined under section
4911.
(C)
Grass roots expenditures
The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in section
4911
(d) without regard to paragraph (1)(B) thereof).
(D)
Grass roots ceiling amount
The grass roots ceiling amount for
any organization for any taxable year is 150 percent of the grass roots
nontaxable amount for such organization for such taxable year,
determined under section
4911.
(3)
Organizations to which this subsection applies
This subsection shall apply to any
organization which has elected (in such manner and at such time as the
Secretary may prescribe) to have the provisions of this subsection apply
to such organization and which, for the taxable year which includes the
date the election is made, is described in subsection (c)(3) and—
(A)
is described in paragraph (4), and
(B)
is not a disqualified organization under paragraph (5).
(4)
Organizations permitted to elect to have this subsection apply
An organization is described in this paragraph if it is described in—
(B)
section
170
(b)(1)(A)(iii) (relating to hospitals and medical research organizations),
(C)
section
170
(b)(1)(A)(iv) (relating to organizations supporting government schools),
(D)
section
170
(b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions),
(E)
section
509
(a)(2) (relating to organizations publicly supported by admissions, sales, etc.), or
(F)
section
509
(a)(3)
(relating to organizations supporting certain types of public
charities) except that for purposes of this subparagraph, section
509
(a)(3) shall be applied without regard to the last sentence of section
509
(a).
(5)
Disqualified organizations
For purposes of paragraph (3) an organization is a disqualified organization if it is—
(B)
an integrated auxiliary of a church or of a convention or association of churches, or
(C)
a member of an affiliated group of organizations (within the meaning of section
4911
(f)(2)) if one or more members of such group is described in subparagraph (A) or (B).
(6)
Years for which election is effective
An election by an organization under this subsection shall be effective for all taxable years of such organization which—
(A)
end after the date the election is made, and
(B)
begin before the date the election is revoked by such organization (under regulations prescribed by the Secretary).
(7)
No effect on certain organizations
With respect to any organization for a taxable year for which—
(A)
such organization is a disqualified organization (within the meaning of paragraph (5)), or
(B)
an election under this subsection is not in effect for such organization,
nothing in this subsection or in section
4911
shall be construed to affect the interpretation of the phrase, “no
substantial part of the activities of which is carrying on propaganda,
or otherwise attempting, to influence legislation,” under subsection
(c)(3).
(8)
Affiliated organizations
For rules regarding affiliated organizations, see section
4911
(f).