Checklist: How Various Political Activities Might Affect Your Church’s Tax-Exempt Status

Which political activities may affect your church’s tax-exempt status, based on IRS guidance.

Last Reviewed: April 25, 2024

Election years frequently prompt a common question among church leaders and pastors: What types of political activities and speech are allowed under section 501(c)(3) of the tax code?

While political activities and speech by churches and pastors are protected by the US Constitution’s First Amendment, the Internal Revenue Code contains specific language that either prohibits or limits certain activities conducted by tax-exempt entities. Violations can lead to excise taxes, the revocation of federal tax exemption, or both. While few public examples exist of the enforcement of these rules over the years by the Internal Revenue Service (IRS), churches and church leaders still should understand the prohibitions and limitations, including any potential tax consequences any violations may trigger.

This chart provides a variety of examples of political activities churches might wish to do and briefly details the related IRS guidance, including the potential effects of those activities on a church’s tax-exempt status. The goal is to provide a quick reference for church leaders that helps them make informed decisions.

To go deeper on these issues, don’t miss “The Tax Implications of Churches and Political Involvement,” by attorney, CPA, and senior editor Richard R. Hammar, and “Churches, Politics, and Constitutional Protections,” by attorney Erik Stanley on ChurchLawAndTax.com’s Recommended Reading page.

ACTIVITY

IMPACT ON TAX- EXEMPT STATUS

BASIS

A church makes contributions to a candidate’s campaign fund

Prohibited

IRS Publication 1828

A church makes public statements of position (verbal and written) in favor of or in opposition to candidates for office through official church publications, at official church functions, or both

Prohibited

IRS Publication 1828

A church’s pastor delivers a sermon series addressing what the Bible says about abortion, criminal justice reform, sexual orientation and gender identity, and other topics with social and spiritual implications

Permitted

First Amendment of the US Constitution

A church provides a nonpartisan forum for all candidates to address the church

Permitted

IRS Publication 1828

A church invites all candidates for a political office to address the congregation and informs the congregation before each candidate’s speech that the views expressed are those of the candidate and not the church, and that the church does not endorse any candidate

Permitted

Revenue Ruling 74-574; IRS Publication 1828

A church invites only one candidate in a political campaign to address the congregation

Prohibited

Revenue Ruling 2007-41; IRS Publication 1828

A church provides an opportunity for a candidate to speak in a noncandidate capacity (for example, as a member of the church, public figure, or expert in a nonpolitical field) without providing equal access to all political candidates for the same office. The church ensures that the candidate speaks in a noncandidate capacity; no reference is made to the person’s candidacy; the church mentions the capacity in which the candidate is appearing (without mentioning the person’s political candidacy); and no campaign activity occurs.

Permitted

IRS Publication 1828

A church distributes a compilation of voting records of all members of US Congress on major legislative issues involving a wide range of subjects; the publication contains no editorial opinion, and its text, design elements, and structure do not imply approval or disapproval of any members or their voting records

Permitted

Revenue Ruling 78-248; IRS Publication 1828

A church distributes a voter guide containing questions answered by all candidates. The questions cover a wide range of topics, but the wording of the questions demonstrates bias on certain issues.

Prohibited

Revenue Ruling 78-248; IRS Publication 1828

A church endorses a candidate (by any variety of ways, including verbal or written statements, references to the candidate’s political party, references to the candidate’s distinctive platform or biography, and/or showing the candidate’s picture)

Prohibited

Int. Rev. News Release IR-96-23; IRS Publication 1828

Church employees carry on campaign activities for a candidate within the context of their church employment

Prohibited

FSA 1993-0921-1; IRS Publication 1828

A church fails to “disavow” the campaign activities of persons under “apparent authorization” from the church by repudiating those acts “in a timely manner equal to the original actions” and taking steps “to ensure that such unauthorized actions do not recur”

Prohibited

FSA 1993-0921-1

A church engages in fundraising on behalf of a candidate

Prohibited

Int. Rev. News Release IR-96-23; IRS Publication 1828

A church conducts a neutral voter registration drive

Permitted

11 C.F.R. § 111.4(c)(4); IRS Publication 1828

A church buys and places newspaper ads urging voters to vote for or against a candidate

Prohibited

Branch Ministries, Inc. v. Commissioner, 99-1 USTC ¶50,410 (D.D.C. 1999), aff’d, Branch Ministries v. Rossotti, 2000 USTC ¶50,459 (D.C. Cir. 2000)

A church website contains information either supporting or opposing candidates for public office

Prohibited

IRS Publication 1828

A church website contains links to candidate-related materials, and does not include any text, design elements, or structure indicating support of or opposition to any of the candidates

Permitted

Revenue Ruling 2007-41; IRS Publication 1828

A church website links to third-party websites containing materials supporting or opposing candidates

Prohibited

IRS Publication 1828

A minister who is known well in the community attends a press conference at a political candidate’s campaign headquarters and states that the candidate should be reelected. The minister does not say he is speaking on behalf of his church. His endorsement is reported on the front page of the local newspaper, and he is identified in the article as the minister of his church.

Permitted

Revenue Ruling 2007-41; IRS Publication 1828

A church maintains a website that includes biographies of its ministers, times of services, details of community outreach programs, and activities of members of its congregation. A member of the congregation is running for a seat on the town council. Shortly before the election, the church posts the following message on its website: “Lend your support to your fellow parishioner in Tuesday’s election for town council.”

Prohibited

Revenue Ruling 2007-41; IRS Publication 1828

A church urges its members to contact members of the state legislature and urge them to reject a proposed bill legalizing marijuana

Prohibited

IRS Publication 1828

A church provides its members with educational materials about the legalization of marijuana and hosts an educational meeting on the topic

Permitted

IRS Publication 1828

A church gives a pro-life advocacy group permission to place pamphlets on vehicles in the church’s parking lot during Sunday worship services. The pamphlets urge congregants to support a “pro-life” slate in the upcoming election.

Unclear based on IRS regulations and current law—but likely prohibited

A church owns space suitable for events and makes it available for rent to the public on a first come, first served basis. A candidate pays the standard fee to host a campaign dinner.

Permitted

IRS Publication 1828

A church sets up a booth at the state fair where citizens can register to vote. The booth only contains the church’s name, the date of the next statewide election, and notice of the opportunity to register. No reference to any candidate or political party is made in any materials or in any statements given by volunteers.

Permitted

IRS Publication 1828

A church maintains a list containing contact information for its members and has never rented it to a third party. The church allows one candidate to rent the list to send campaign information, but declines similar requests from other candidates.

Prohibited

IRS Publication 1828

A church sets up a telephone bank to conduct a “get-out-the-vote” effort and contacts registered voters in its district. Church volunteers are instructed to ask the registered voters about their positions on certain moral issues, and if the voter’s positions align with a specific candidate running for office in the district, to then remind them about the upcoming election, the importance of voting, and the availability of church-sponsored transportation to the polls.

Prohibited

IRS Publication 1828

For a more detailed discussion about political activities and the church, visit ChurchLawAndTax.com’s Recommended Reading page, “Churches and Political Activities,” as well as chapter 12 of Richard R. Hammar’s annual Church & Clergy Tax Guide.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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