THE IRS AND POLITICAL LOBBYING:

This article was published in 2007 in the Christian Recorder (African Methodist Episcopal Church Official Newspaper), but the message is the same for Nonprofit Organization...our role is to educate, not lobby or risk your tax exemption.The time has again come! Time to elect another President! Debates, primaries, and oh, those wonderful political commercials. The African Methodist Episcopal Church has a legacy of active participation in the political process, but we must be careful. According to the Internal Revenue Service no 501 (c) (3) organization including churches cannot:- Devote a substantial amount of their activities to attempting to influence legislation- Or participate, or intervene in, any political campaign on behalf of (or in opposition to) any candidate for public office.The IRS defines attempting to influence legislation or elections if the church contacts or urges the contact of members or staff of the legislative body concerning advocating or opposing legislation. Churches are allowed to established educational activities i.e. voter’s guides or events that are unbiased in nature. Moreover, any events sponsored by the church must include an invitation to all of the candidates running. Any materials distributed should have candidates listed. Refrain from asking questions that favor one candidate over the other.Religious leaders should be cognizant of their personal remarks during the campaign season. It is not the intent of the Internal Revenue Service to restrict the minister’s freedom of speech. However, it is imperative that the minister’s comments are their own. The IRS has mandated that:- partisan remarks should not be made in official publications or church functions- it be indicated that all commentary are personal in nature- equitable invitations to the church or functions must include all of the candidates with equal access to the congregationThe penalties are costly. Non-compliance can jeopardize a church’s tax exemption and add an excise tax. Church leaders should contact a knowledgeable attorney before embarking upon any political expression.Source:Internal Revenue Service (2007) Tax Guide for Churches and Religious Organizations: Benefits and Responsibilities under the Federal Tax Law. Washington DC: Internal Revenue Service.