c. 2006 Religion News Service
WASHINGTON _ The Internal Revenue Service has updated guidelines on political campaign intervention by nonprofits after finding most of the charities it investigated _ including churches _ engaged in prohibited activities during the 2004 election campaign.
“While the vast majority of charities, including churches, did not engage in politicking, our examinations substantiated a disturbing amount of political intervention in the 2004 electoral cycle,” said IRS Commissioner Mark W. Everson, in releasing the guidelines and a report of his agency’s investigation on Friday (Jan. 24).
The guidelines include specific examples of proper and improper political activities by churches and other nonprofits. They come at a time when surveys identify religion as an important issue among voters and both Republicans and Democrats see churches as potential allies.
The nine-page guidance, defined as “a living document,” aims to reduce uncertainty about how much of a role churches, hospitals, universities and other entities can play in a political season. It states that the rules are “not intended to restrict free expression on political matters” by individual organization leaders when they are speaking for themselves. But those leaders should take care to indicate when their comments are personal and not representative of their group.
The IRS said one example of legitimate activity is a minister attending a press conference of a candidate at a campaign headquarters, advocating that candidate’s re-election, but noting that he is not speaking on behalf of his church.
But a candidate’s preaching appearance at a church is a different matter, if no other contender for that office is invited and the invited candidate asks for the congregation’s votes.
“By selectively providing church facilities to allow Candidate X to speak in support of his campaign, Church O’s actions constitute political campaign intervention,” the IRS said.
The IRS also cautions churches about using a Web site to support a candidate. If a congregation member runs for town council, for example, and the church uses its Web site to urge the congregation to support that candidate shortly before the election, the church “has intervened in a political campaign.”
The investigation was based on specific referrals and addressed a minute segment of the nation’s 1 million tax-exempt 501(c)(3) organizations.
Of 47 churches that were given a thorough examination by the IRS, 37 were found to have had inappropriate political activity, three were cleared and seven are still being examined. An additional 16 churches initially assigned for examination also were cleared.
Of the 82 nonprofits, including churches, whose investigations have been completed, 56 were found to have had inappropriate political activity, 18 were cleared of that allegation and five were found to have committed nonpolitical violations (such as delinquent returns). Three nonchurch nonprofits were found to have engaged in prohibited activity that warranted the revocation of their tax-exempt status.
Most of the nonprofits, including churches, that were found to have been involved in prohibited activities were issued a written advisory. Such advisories are issued when the IRS considers an activity to be a “one-time, isolated violation.”
Other findings of alleged and determined violations include:
_ Religious leaders using the pulpit to oppose or endorse a particular candidate: 19 alleged; 12 determined.
_ Charities, including churches, placing signs on their property showing support for a particular candidate: 7 alleged; 5 determined.
(OPTIONAL TRIM FOLLOWS)
The Rev. Barry Lynn, executive director of Washington-based Americans United for Separation of Church and State, welcomed the updates.
“This report proves that the IRS intends to fully enforce the law barring houses of worship from intervening in political campaigns,” Lynn said.
“Churches have no business becoming cogs in a candidate’s political machine.”
MO/JL END BANKS
