A. Ministries should avoid political campaigning to maintain 501(c)(3) tax-exempt status.
501(c)(3) tax-exempt organizations are prohibited from influencing legislation and Political Campaign Interventions.
The real question for religious organizations is: “What limitations on political activity are imposed on 501(c)(3) organizations?” Organizations recognized for exemption under 501(c)(3) not only are tax exempt as organizations, but also afford their donors tax relief due to charitable deductions. The rules on political activity are meant to prevent individuals from obtaining a tax deduction for money contributed toward political activities.
What a religious organization may not do:
Influence legislation
Political Campaign Interventions
What a religious organization may do:
Allow its members, employees, directors and officers to participate in political activities as individuals, provided they do not speak for the organization.
Take a position on an issue that is a matter of public policy and debate, so long as the “issue” is not merely an indirect way of endorsing a particular candidate.
The rules on political activity are meant to prevent individuals from obtaining a tax deduction for money contributed toward political activities.
Posted 2017
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