Fear Not For Your Tax Status

But Fear God Instead!

What pastors can & can’t do politically at church

By Jim Day

Prior to the November 7th General Election many pastors will be moved or urged by people in their congregations to speak out on issues that will appear on the November 7th ballot. At the top of the list should be Constitutional Amendment 2 - the “Clone to Kill” amendment which is a direct assault on the sanctity of human life.

Unfortunately some pastors may be deterred from speaking out for fear that their church’s federal tax-exempt status would somehow be endangered. Often, those fears are sparked by media reports of an “Internal Revenue Service crackdown” triggered by complaints or threats of law suits from organizations such as the American Civil Liberties Union, American’s United for Church-State Separation, People for the American Way, or some other organization which holds no regard for God’s Word, His laws, His Commandments, righteousness or God Himself. In virtually every case, such actions are no more than blatant scare tactics designed to intimidate and silence pastors and the Church.

Speaking Out on Issues

In regard to pastors speaking out either for or against a ballot issue (Such as Amendment 2) the truth is that federal tax laws allow a church to spend at least 5% (in some cases, up to 20%) of its total resources on direct lobbying efforts for legislation, which includes both ballot initiatives and referenda. This includes the right of church leaders to urge their congregations, in no uncertain terms, to vote for or against any legislation that may be beneficial or harmful to the community. The chances of a church spending anywhere near 5%, let alone 20%, of its total resources on lobbying efforts are so remote it’s ridiculous. Plainly stated, there is nothing in federal tax law to prevent a pastor or church leader from directly telling their congregation to vote for or against any ballot issue.

Endorsing Candidates

Presently, IRS regulations prohibit tax-exempt organizations – including churches – from endorsing candidates. However, churches remain free to educate their congregations about candidates through distribution of voter guides and hosting candidate forums. IRS regulations require that voter guides must fairly present both pro and con positions on issues or candidates, and that all candidates must be invited to speak at candidate forums.

On top of providing voter guides and candidate forums, pastors or church leaders are also completely free to give their own personal preference for a candidate or tell their congregations who they are personally going to vote for or against. The key is that they must emphasize the fact that they are not speaking in an official capacity as a representative of the church. How this can be done safely is quite simple. The pastor can: 1. Announce that if anyone in the congregation wishes to know who he is going to be voting for or against they can ask him after church; 2. From the pulpit he can emphasize that he is not speaking as the congregation’s pastor but as a private citizen and then relate his own personal choices as to who he will be voting for; 3. Physically come down from the pulpit, stand in the isle and stress that he is now speaking as a private citizen and not as their pastor and then give his personal preferences on candidates.

I want to stress that the pastor of a church or other church leaders who wish to express support of or take a stand against a political candidate or judge, must make it perfectly clear that they are doing so as private citizens and not as representatives of the church.

Conclusion

I pray that this information will be of assistance to pastors and church leaders in our community. Representatives of our Lord and Savior, Christ Jesus, should and must take a stand on moral issues and stand against candidates who are unrighteous in their positions. If fear of jeopardizing a tax-exempt status is more important to a pastor than taking a stand for righteousness and truth then, as far as I’m concerned, he’s in the wrong business.

If any church or pastor needs legal advice on a specific situation, I highly recommend that they call the Alliance Defense Fund (ADF) in Missouri at (913) 685-8000 or their national headquarters at (480) 444-0020. They can also use their “Legal Help” link on the ADF website which is www.telladf.org. ADF’s services are provided free of charge and without any obligation.