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Legal
Counsel > Frequently Asked Questions >
Political Activity and Tax Status
 The congregation must understand what
political activity is permissible and what is not in order to
maintain itself as a tax exempt organization.
501(c)(3) organizations are prohibited
from certain political activity. It is important to understand
what political activities are strictly prohibited and what
constitute permissible actions. See the three references
listed below for more information.
Examples of prohibited activities:
- Contribution to candidates or campaigns
- Direct endorsement of a candidate
- Indirect activities that would clearly
favor one candidate
Examples of permissible activities:
- Voter guides/encourage voting
- Debates
- “Equal opportunity” speeches
Lobbying activities are not completely
prohibited, but are limited. Test is whether a substantial part of
the non-profit’s activities are to influence legislation. Most
congregations do not exceed substantial part tests.
See
IRS Publication 1828
and IRS
Revenue Ruling 2007-41 for more
information and
Political and Lobbying Activities - (Adapted from IRS
Publication 1828, Tax Guide for Churches and Religious Organizations
- February 2004)
For additional helpful information, with
examples, regarding political activity see also :
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