Many IRS 501(c)(3) churches & religious organizations are not aware that they may risk losing their tax-exempt status by becoming involved in certain political campaign activity. For starters, all 501(c)(3) organizations are explicitly prohibited from directly or indirectly participating in any political campaign on behalf of (or in opposition to) candidates for public office. Some prohibited activities include posting a candidate sign on the church lawn, public statements of candidate preference made by religious leaders, and financial contributions made to political campaign funds.
However, certain political campaign activities are allowed, depending on the facts and circumstances. Allowable activities are generally non-partisan voter education projects, such as non-partisan voter registration and get-out-the-vote drives, the presentation of public forums, and the publication of voter education guides.
Learn more from the IRS about the DOs and DON’Ts of Political Campaign Activity for 501(c)(3) Churches & Religious Organizations (see pages 7-15) at: www.irs.gov/pub/irs-pdf/p1828.pdf
Labels: 501c3, church, nonprofit, political campaign
