''These are not political issues. There are moral issues.... Or else we will find ourselves in America led by secularists and atheists. ''
Jody Hice, of the Bethlehem First Baptist Church near Atlanta, GA, reportedly endorsed John McCain while railing against homosexuality and abortion. (Atlanta Journal Constitution) This Sunday was to see a coordinated effort called, "Pulpit Freedom Sunday." Dozens of churches were expected to participate today. The political stunt is organized through a conservative, Arizona-based group called Alliance Defense Fund that seeks to challenge the IRS 501(c)3 restriction against endorsing candidates. If reported to the IRS, the church should lose it's tax-exempt status because it has become a political organization rather than a religious one.
- the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
- net earnings may not inure to the benefit of any private individual or shareholder,
- no substantial part of its activity may be attempting to influence legislation,
- the organization may not intervene in political campaigns, and
- the organization's purposes and activities may not be illegal or violate fundamental public policy.
Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, such an organization must meet the following requirements (covered in greater detail throughout this publication):
Portion of IRS document which explicitly states that churches receiving 501(c)3 tax exempt status may not try to influence legislation which, at least until now, has kept churches from endorsing specific candidates. Churches are still allowed a wide range of statements on various issues, and a past ruling on the matter found that removal of a church's tax-exempt status for breaking the IRS requirements does not in any way infringe upon a church's rights to free speech. (IRS.gov) Americans United for Separation of Church and State say they will be closely monitoring the situation and plan to take action. (Americans United)
