Political Activities by Churches and Other Religious Organizations
By Richard R. Hammar, J.D., LL.M., CPA
© Copyright 1991, 1998 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m59
Section 501(c)(3) of the Internal Revenue Code does not allow churches and other organizations exempt from federal income tax to participate in political campaigns or to engage in substantial efforts to influence legislation. This limitation is discussed fully in Federal Income Taxation, section 1,subsection a, 6.
For related information on this topic see the following articles:Regulation of Charitable Solicitations
Limitations on Charitable Giving
Federal and State Securities Laws
Judicial Resolution of Church Disputes