Guide for Church Political Participation to Follow Strict Tax Code Regulations
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FOR IMMEDIATE RELEASE
Contact: Louise Ferrebee
Carol Stream, IL August 28, 2012—Church participation in political campaigns is an American tradition dating back to the founding of the republic, including the distribution of "voter education" literature and invitations to candidates to speak. But churches need to be aware that the tax code imposes strict limitations on political activity by tax-exempt organizations, including churches.
In the September/October 2012 edition of Church Law & Tax Report, Richard Hammar focuses on the dos and don'ts regarding political campaigns for churches, recapping specific rules pertaining to individual candidates. In his article, Rich provides an overview of section 501(c)(3) of the tax code; income tax regulations on political campaign activities; and key highlights from the Internal Revenue Service's Tax Guide for Churches.
It's been several years since the IRS took aggressive action against a church's political activities. But signs point to renewed interest by the agency to crack down on violators. Church leaders should take note.
For Richard Hammar's complete report, consider subscribing to Church Law & Tax Report, currently available at a special 25th anniversary rate.
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