On The Front Lines
Responding to IRS Report Citing Churches for Political Activities, Rutherford Institute Issues Guidelines for Churches
CHARLOTTESVILLE, Va.--Responding to a recent report issued by the IRS showing that nearly three-quarters of 82 tax-exempt organizations investigated nationwide during the 2004 presidential election campaign had participated in some form of prohibited political activity--including 37 of 47 churches that were examined, The Rutherford Institute has issued guidelines for churches on the do's and don'ts of political involvement, especially in regard to activities that could jeopardize their tax-exempt status. A copy of "The Rights of Churches and Political Involvement" is available here.
In issuing these guidelines, John W. Whitehead, president of The Rutherford Institute, stressed the importance of churches fully understanding their legal rights and liabilities. "Tax exemptions for churches and religious organizations are a privilege and not a constitutional right. In fact, to acquire and maintain this privilege, churches and religious organizations may have to forsake heretofore protected constitutional rights under the First Amendment," said Whitehead. "However, this does not mean that religious individuals and, in some instances, religious institutions must completely forego their rights to free speech. That is why The Rutherford Institute is providing this useful guide, which is designed to help those churches who want to engage the culture do so lawfully."
"The Rights of Churches and Political Involvement" provides church leaders and congregants with an explanation of the law as it applies to churches under Internal Revenue Code 501(c)(3), which stipulates that no substantial part of a tax-exempt organization's activities may consist of carrying on propaganda or otherwise attempting to influence legislation, nor may the organization participate in political campaigning in opposition to, or on behalf of, any candidate for public office. The Institute's guidelines address general church involvement in political or legislative activity, as well as the extent to which churches may criticize or endorse candidates and churches may distribute voter guides. The guide's legal presentation includes the latest Supreme Court decisions and most recent statutes and activities of the Internal Revenue Service. Any churches with questions about their rights are encouraged to contact The Rutherford Institute's Legal Hotline at (434) 978-3888 or email legal@rutherford.org.
