What types of political activities and political speech are allowed under section 501(c)(3) of the tax code?
It’s a question we often receive because of federal tax-exempt status that churches automatically receive under section 508 of the Internal Revenue Code.
This recommended, carefully-curated reading list lays out the do’s and don’ts as described in section 501(c)(3), as well as relevant IRS rulings and court decisions.
All are designed to inform church leaders who must weigh how God is calling them to speak into elections and other political matters.
Should Your Church Get Political?
Understanding the legal, theological, and pastoral considerations of political involvement for churches.
Politics, the Church, and Constitutional Protections
The Johnson Amendment and other tax laws try to limit activities by churches that intersect with politics—but the Constitution offers more cover than many pastors and leaders realize.
The Tax Implications of Churches and Political Involvement
Sorting through the IRS rules and guidance regarding political campaigns and legislative lobbying.
How Various Political Activities Might Affect Tax-Exempt Status
A helpful chart weighing what’s permitted and what’s prohibited for churches, based on IRS guidance.
Churches and Political Involvement
How churches are permitted—and even encouraged—to promote civic engagement during election seasons.
Do We Understand the Effects of Our Church’s Political Activity?
Assess how your congregation’s choices work in relation to the tax code.
Politics in the Church: What to Know for Election Season
On-Demand Webinar: Attorney Richard R. Hammar helps church leaders understand the requirements and potential risks involved when participating in political activity.
