Churches and church leaders receive speech protections
under the First Amendment of the US Constitution—including political
speech. But much confusion arises when it comes to the federal
tax-exempt status that churches automatically receive under section 508 of the Internal Revenue Code.
Among the questions: What types of political activities and speech are allowed under section 501(c)(3) of the tax code?
The following articles explain the do’s and don’ts, as described in section 501(c)(3), as well as relevant IRS rulings and court decisions. They are designed to inform church leaders as they weigh how God is calling them to speak into elections and other political matters.