Churches Elections and Legislation What is Legal
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What Can Churches Do Regarding Civil Elections and Legislation?
The American Family Association Center for Law & Policy offers the following guidance to assist
Christians and churches in following God and American law in carrying out their civic responsibilities.
For further information, contact us at clp@afa.net.
Inalienable Rights and Tax exempt Status
The rights to freedom of conscience, freedom of speech, freedom of assembly, free exercise of
religion and the right to petition the government for redress of grievances are guaranteed by the U.
S. Constitution. Consequently, the government cannot deprive Christians or churches of those
rights without their consent. However, when a Church accepts tax exempt status, it falls under the
IRS restrictions regarding lobbying and political activity.
Distinction Between Preaching and Teaching / Lobbying / Political Activity
The IRS cannot restrict a church's preaching or teaching on topics of civic concern, such as
abortion, homosexual marriage or economic justice, even if they are hot-button issues in a current
political campaign. IRS restrictions only apply when reference is made to specific legislation or to an
announced candidate for public office.
Understanding the difference between what the IRS means by “lobbying activity” and what the IRS
means by “political activity” is important, since a tax exempt organization can engage in some
lobbying but no political activity. For IRS purposes, lobbying means attempting to influence
legislation. The IRS defines the word political much more narrowly than it is used in normal
conversation. For IRS purposes, political refers only to supporting or opposing a candidate for office.
Lobbying
A church can lobby for or against legislation, the passage of a referendum, or the confirmation of a
political appointee, and can spend no more than an “insubstantial” amount of its budget for such
lobbying. Season good v. Comm’r, 227 F.2d 907, 912 (6th Cir. 1955).
At least one court has found that if a church’s lobbying efforts are “substantial and continuous;” if
combined direct and grassroots lobbying efforts absorb 20% or more of the church’s budget; or if
the church spends 5% or more of its budget on “grassroots” lobbying, the church may lose its tax
exemption. See, Christian Echoes National Ministry, Inc. v. United States, 470 F.2d 849, 855 (10th
Cir.) cert. denied, 414 U.S. 864 (1973).
However, internal IRS guidelines state that the agency will consider “all the pertinent facts and
circumstances in each case” to determine whether a group’s lobbying activities are “substantial” or
not. This will include consideration of “the time devoted by the organization to


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the activity” as well as “assets devoted to the activity” and expenditures. See I.R.S. Tax Guide for
Churches and Other Religious Organizations (1994). Thus, it appears that the IRS does not offer
any clear guidelines on this subject, but will act only on a case by case basis.
IRS Rules Distinguish between Direct Lobbying and Grassroots Communications
DirectlLobbying is communication to a legislator, staffer, or any other government employee who
may participate in the formulation of legislation if the following three conditions are met:
A. The purpose of the communication is to influence specific legislation.
B. The communication refers to specific legislation, i.e.,
1) a bill,
2) proposed legislation, or
3) any policy proposal requiring a legislative response; and
C. The communication expresses a view on that legislation.
Communication with the public on an initiative, referendum or constitutional amendment is also direct
lobbying. (In those cases, the public does the legislating.)
Grass roots lobbying is an attempt to influence legislation by affecting public opinion. 26 U.S.C.A. §
4911 (d)(1)(A). In order to constitute grass roots lobbying, the following three elements must be
present:
A. The communication refers to specific legislation;
B. The communication reflects a view on that legislation; and
C. The communication encourages the recipient to take lobbying action on that specific legislation (e.
g., asking a Sunday School class to, “call your Representative and tell him to support the Federal
Marriage Amendment.”)
Lobbying is not Political Activity
Political campaign activity - An organization that “participates in, or intervenes in (including the
publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any
candidate for public office” does not qualify for tax exempt status. 26 U.S.C.A. § 501(c)(3). Unlike the
“substantial” test for lobbying activity, the prohibition against political campaign activity is absolute, if
an organization is to qualify as tax exempt under § 501(c)(3) of the tax code.
Participation or Intervention by the Organization
An organization is deemed to participate or intervene in a political campaign if it contributes,
endorses, or distributes “partisan” propaganda. A tax-exempt organization may prepare and
distribute “educational” materials that advocate a particular viewpoint or position relevant to political
issues, so long as a “full and fair exposition of the pertinent facts is also

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presented.” 26 CFR § 1.501(c)(3)-1(d)(3)(1).
Political campaign
In order to constitute a political campaign, a candidate must be running a campaign for public
elective office. “Campaign” should be given its common meaning, as understood by the man on the
street. Norris v. United States, 86 F.2d 379 (8th Cir. 1936), rev’d on other grounds, 300 U.S. 564
(1937).
Candidate
Unless a person is a candidate, the prohibition against support or opposition does not apply. No
clear standard exists for when a person becomes a candidate. “On the one hand, once an individual
declares his candidacy for a particular office, his status as a candidate is clear.” "Lobbying and
Political Activities of Tax exempt Organizations” Joint Comm. on Taxation, (JCS-5-87), March 11,
1987, at 14. “On the other hand, the fact that an individual is a prominent political figure does not
automatically make him a candidate, even if there is speculation regarding his possible future
candidacy for particular offices.” Id.
Public Office
If a job is filled through the general election ballot, it should be treated as a public office. Such an
office may perform an executive, legislative or judicial function at a federal, state or local level. An
attempt to influence a federal judge’s confirmation by the U.S. Senate is lobbying, not political
campaign activity. IRS Notice 88-76, 1988-2 C.B. 392.
CONSEQUENCES - If an organization operating under § 501(c)(3) engages in any political
campaign activity, the IRS can revoke the organization’s tax exempt status and assess punitive taxes
against both the organization and its managers.
IRS Regulations do not Restrict Private Lobbying Activity
The prohibition against participation by a tax-exempt organization in a political campaign does not
extend to the private actions of individuals who work for the organization. However, an individual may
not use exempt organization resources, including letterhead or postage to publicize that
endorsement. (Advice to Pastors: Do not use the pulpit or a Sunday School class to give a
candidate your personal endorsement.)
Therefore, as an individual, a pastor may endorse a candidate, make a political contribution, join a
PAC, volunteer as a campaign worker, run for office, or hold elective office. However, a pastor
cannot engage in those activities on behalf of his church. (When speaking from the pulpit, the
pastor is generally perceived to be in an official role and acting on behalf of his church.) The pastor
must not use church resources for what he intends to be private political activity.
What can a Church do to equip its members to vote as Christian citizens without violating IRS
rules?     


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1. Preach and teach what the Bible says regarding the issues of the day. Train your congregation to
evaluate a candidate’s platform and behavior in light of biblical principles.
2. Teach your congregation what the Bible says about the role of government and the
responsibilities of Christian citizens. Train your congregation to discern how a candidate’s campaign
promises reflect his or her view of the role of government.
3. Preach on the character required for godly leadership. Train your congregation to evaluate a
candidate’s character.
4. Pray for our leaders. Pray for the candidates. Pray over the problems facing our nation and
communities. Pray for conviction, repentance, restoration, wisdom, guidance, judgment, revival,
obedience, righteousness, justice, humility and peace.
5. Conduct nonpartisan voter registration at a church function.
6. Announce impending elections and encourage your congregation to be good stewards of their
voting rights.
7. If a church sells ads in its bulletin or other publications, it may publish the political ads of all
candidates who request to purchase them at the regular rate for such an ad.
8. Distribute nonpartisan voter guides such as those prepared by Right to Life or the Christian
Coalition (see guidelines below.)
9. Allow a candidate to give a testimony, request prayer, lead in prayer, read Scripture, preach or
give a biblical exhortation as part of a worship service. (This should be a religious activity - not a
political one. A congregation is free to determine the spiritual qualifications for such participation in
its religious services. A similar opportunity need not be extended to another candidate who lacks the
requisite spiritual qualifications, i.e., church membership, profession of faith in Christ or submission
to the authority of Scripture.) However, if a church chooses to have a candidate merely greet the
congregation or make a political speech, the church must provide the same opportunity to other
candidates upon request.
10. Host a candidate Forum or Issues Forum where all viable candidates are invited and allowed to
speak and answer questions.
11. Consider renting your church mailing list to candidates at the market rate. However, if you
decide to rent your list to one candidate, you cannot refuse to rent it to any other candidate.
12. Consider allowing all candidates to distribute campaign literature in the church parking lot.    


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13. Provide transportation to the polls for church members who need it.
14. Assist church members who need to vote absentee in obtaining a ballot.
15. Pray for the election.
Election Activities a Church Must Avoid
1. A church cannot endorse or oppose a candidate, either directly or indirectly.
2. A church cannot contribute to a candidate or political committee (neither money nor in-kind
donations such as free use of mailing lists, space or office equipment.)
3. A church cannot distribute election campaign materials that clearly favor a candidate or party. (A
church would not be required to stop someone who, acting on his own, was distributing such
materials on church property.)
4. A church cannot allow a candidate to use its facilities to solicit campaign contributions.
Voter Guides
A church or other tax-exempt organization may distribute a nonpartisan voter guide. The guide must
be “neutral” and not reflect an endorsement of a candidate or party. The following guidelines should
be followed in preparing a permissible voter guide:
1. The questions asked of candidates must cover a broad range of issues
2. Let an incumbent’s voting record speak for itself.
3. Do not bias your presentation of the candidates’ voting records so that a Yes means they voted
the way you like and a No means they disagreed with your position.
4. Although political action committees can use plus or minus percentages to characterize a
candidate’s voting record as “pro-family” or “pro-life” or “anti-gun control,” a tax-exempt organization
cannot.
5. Do not use loaded terms such as “baby killer” or “pro-family.” A nonpartisan voter guide should
be a tool that a member of either the AFA or the ACLU could use to evaluate candidates.
6. If a candidate refuses to respond to your questionnaire, the voter guide may report that refusal
and give that candidate’s telephone number.
A Biblical Perspective on Church/State Issues





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A Christian’s citizenship is, first of all, in heaven. (For our citizenship is in heaven, from which also
we eagerly wait for a Savior, the Lord Jesus Christ. Philippians 3:20.) In a sense, as Christian
Americans, we reside in the United States as resident aliens. While we live under the laws of the
United States and it is our right and responsibility to participate in the government as citizens, we
endure as foreigners America’s refusal to recognize the crown rights of King Jesus. We obey the
civil laws, but our way of life surpasses the laws. (I Peter 2:13-17). Christ has posted us in America
as his ambassadors. (Therefore, we are ambassadors for Christ, as though God were entreating
through us; we beg you on behalf of Christ, be reconciled to God. 2 Corinthians 5:20). We must not
neglect or desert our posts.
The Bible declares that God has ordained civil governments and has put rulers in place to carry out
his purposes. (Let every person be in subjection to the governing authorities. For there is no
authority except from God, and those which exist are established by God. Romans 13:1. … The
Most High is ruler over the realm of mankind, and bestows it on whom He wishes, and sets over it the
lowliest of men. Daniel 4:17b). The Bible provides some direct commands to Christians regarding
the civil government and provides broader principles on how a Christian should live in society:
1. Pray for elected officials, judges and administrative officers. (First of all, then, I urge that
entreaties and prayers, petitions and thanksgivings, be made on behalf of all men, for kings and all
who are in authority, in order that we may live a tranquil and quiet life in all godliness and dignity. I
Timothy 2:1,2).
2. Pay your taxes, honor government officials and obey civil laws unless to do so would require you
to violate God’s commands. (Romans 13:1-7; I Peter 2:13-17; Proverbs 24:21; Acts 5:29).
3. Pursue peace with all men. (Hebrews 12:14) Love your neighbor. (Luke 10:27).
4. Preach the Word . . . reprove, rebuke, exhort with great patience and instruction, be sober in all
things, endure hardship, do the work of an evangelist . … (2 Timothy 4:2-5; Matthew 5:14, 15).
5. Exercise dominion and stewardship over the part of creation that is under your control. (Genesis
1:28).
Analyze Your Views Regarding Involvement in Society and Culture
In the book, Christ and Culture, H. Richard Niebuhr identified five views that Christians have taken
regarding involvement in society and culture. The spectrum of these views ranges from the Amish
through various Protestant traditions and Roman Catholicism to modern Liberalism. Analyze which
view matches your understanding and whether that same view describes your actions:
(1) “Christ against culture” urges Christians to shun cultural and political life because


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these activities are corrupted by sin. Believers should instead concentrate their efforts on cultivating
a deep spiritual life and preparing for heavenly existence.
(2) “Christ and culture in paradox” holds that since human selfishness, sin and ungodliness are
pervasive in the world, Christians cannot create a righteous society by engaging in cultural activity.
Rather, Christians ought to retard the spread of evil in their countries by promoting evangelism and
discipleship.
(3) “Christ the transformer of culture” holds that although sin pervades all human action, Christ is
our Redeemer and is sovereign over all human activity. Therefore, Christians should work to
restructure cultural life based upon biblical standards.
(4) “Christ above culture” holds that Christians should work to bring all social institutions under the
jurisdiction of the Church.
(5) The “Christ of culture” view sees little tension between the church and the world, emphasizing
Christ’s teachings and actions and those doctrines about Him that seem consistent with the best in
civilization.1
1 Gary Scott Smith, Introduction to Consultation on the Biblical Role of Civil Government 1, 2
(Geneva College) 1987.