It’s that time again . . . every four years, politics overtakes the United States with races for the White House, a third of the Senate, the House of Representatives, and all kinds of local races across the nation. Often, churches find themselves at the center of the elections with candidates from all parties vying church members’ votes. At Reynolds Law Group, PLLC, we often get questions about how much emphasis churches can place on political issues, whether churches can have candidates speak, and whether pastors can endorse candidates.

Understanding the Legal Landscape

As a threshold issue, Internal Revenue Service (“IRS”) regulations strictly prohibit tax-exempt organizations, including churches, from participating in political campaigns on behalf of or in opposition to any candidate for public office. As a result, churches may not endorse or oppose candidates, contribute to political campaigns, or engage in any partisan activities that risk compromising their tax-exempt status.

So, what can your church do and what can it avoid?

The Do’s of Political Engagement

1. Educate Without Endorsing

Churches have the freedom to educate members on political issues from a religious perspective without endorsing specific candidates. Hosting educational forums, distributing nonpartisan voter guides, and inviting guest speakers to discuss relevant topics are all ways to engage congregants in political discourse while remaining compliant with IRS regulations.

2. Encourage Civic Engagement

Churches can promote civic engagement among their members by encouraging voter registration, providing resources for informed decision-making, and advocating for issues aligned with their religious values.

3. Maintain Transparency

Transparency is key to ensuring compliance with IRS regulations. If your church chooses to engage in political activity, it’s essential to clearly delineate such activities from its religious functions. Keeping detailed records of any political expenditures or activities can help demonstrate transparency and accountability to both members and regulatory authorities.

The Don’ts of Political Engagement

1. Endorsement of Candidates

Churches must refrain from endorsing or opposing specific candidates for public office. This includes statements made by church leaders, publications distributed by the church, or activities organized by the church that imply support for a particular candidate.

2. Campaign Contributions

Using church funds to support or oppose candidates for public office is strictly prohibited. Any financial contributions to political campaigns or use of church resources for partisan purposes could jeopardize the church’s tax-exempt status and legal standing.

3. Partisan Activities

Engaging in partisan activities, such as distributing campaign materials, displaying candidate signs on church property, or hosting campaign events for specific candidates, is strictly off-limits for tax-exempt organizations, including churches.

Conclusion: Upholding Legal Compliance

Reynolds Law Group is dedicated to helping your church navigate the intricate intersection of religion and politics. By adhering to the guidelines outlined in this guide, you can confidently engage in political and religious discourse while safeguarding your church’s tax-exempt status and legal integrity.

For personalized legal advice tailored to your church’s specific needs, don’t hesitate to contact us through the button below. Together, we can ensure that your church engages in biblical issues that matter to your church, while also abiding IRS regulations.