To maintain their exemption from federal income taxes, churches and other religious organizations must comply with several requirements specified in section 501(c)(3) of the tax code. One of those requirements is that the organization not participate or intervene in any political campaign on behalf of (or in opposition to) any candidate for public office.
Many churches have violated this requirement in the past with no adverse consequences. However, the landscape is changing. The following articles explain the campaign limitation in detail, drawing on all relevant IRS rulings and court decisions. Also, includes analysis of the application of the limitation to several common church activities