Important Reminder During this Election Season

As we move closer to the election, Clergy and church leaders are reminded of the laws that exist related to political activity by churches and other 501(c)(3) organizations. Currently, the law prohibits political campaign activity by charities and churches by defining a 501(c)(3) organization as one "which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." The IRS has published Revenue Ruling 2007-41, which outlines how churches, and all 501(c)(3) organizations, can stay within the law regarding the ban on political activity.
 
Below are links to a publication and other articles on the Internal Revenue Service website that provide further information, including examples:
 

• IRS Publication: Tax Guide for Churches & Religious Organizations:  https://www.irs.gov/pub/irs-pdf/p1828.pdf  (Section on Political Activity – Pages 7-18)
• Article - Charities, Churches and Politics:  https://www.irs.gov/newsroom/charities-churches-and-politics
• Article - The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations :  https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations