Religion, Politics, and the Tax Code
March 16, 2016
The U. S. Tax Code allows donor tax deductions to religious organizations, but the deduction comes with conditions that require the ministries to limit political activities. The best known condition is the rule against involvement in political campaigns.
Voter Education and Get-Out-the-Vote
The IRS prohibits any voter education and registration effort that specifically favors one candidate or party.
Individual Activity by Leaders
As individuals, church leaders can express their political opinions; however, the tax code prohibits them from making political comments in publications and at functions that their ministry sponsors.
Official Candidate Appearances
When a ministry invites a candidate to speak, the IRS determines if the event is allowed within the rules of the tax code by asking:
- Did the organization provide the same opportunity to participate to all candidates for the same position?
- Did the organization indicate its support for or opposition to any of the candidates in any way?
- Did any political fundraising occur?
When it invites several candidates for the same office to speak at a public event, the IRS asks other questions:
- Did questions for the candidates come from an unbiased panel?
- Did the discussion cover a broad range of issues of interest to the public?
- Did all candidates have an equal opportunity to present their views?
- Were candidates asked to agree or disagree with ministry-specific positions or statements?
- Did a moderator comment on the questions or imply approval or disapproval of any candidate?
Unofficial Candidate Appearances
Ministries may invite political candidates to speak in certain situations: i.e., when those who hold a public office are experts in a non-political field or have led notable military, legal, or public service careers. A candidate also may personally choose to attend a ministry event open to the public. If the ministry introduces the candidate or asks the candidate to speak, the IRS determines if the activity fits the rules by asking questions similar to those mentioned previously.
Public Policy Positions
IRS regulations permit religious organizations to take positions on public policy issues that divide candidates. However, they must avoid taking a position that favors or opposes a candidate or party. A church or ministry can violate the regulations simply by showing a picture of the candidate, referring to a political party, or using facts unique to a candidate's platform or biography.
Business Activity
An organization may not sell or rent mailing lists, lease office space, or accept paid political advertising in a way that the tax code prohibits.
Websites
When a ministry posts something on a website that favors or opposes a candidate, the IRS considers it the same as other political statements a religious organization makes. When a church or ministry allows a link to another website, the IRS may hold it responsible for political statements others make on the linked site.
- July 22, 2021
- Thousands in Relief Funding Available to Ministries Through the Employee Retention Credit
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Most ministry leaders don’t realize there is funding available to non-profit employers including churches, schools, colleges, and camps. This post includes some highlights about the credit and guidance on where to start to see if your ministry is eligible.
- April 23, 2021
- Predictions and Insights for VBS 2021
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If your church is anything like mine, Vacation Bible School (VBS) is a big deal. Not just because it is central to our ministry’s outreach to young families, but because of the important role that VBS plays in the spiritual formation of children.
- April 13, 2021
- Take Time to Review Your Ministry's Child Protection Plan
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April is National Child Abuse Prevention Month. Though child abuse may not be something you could ever imagine happening within your ministry, sexual abuse of a minor is one of the top five reasons churches end up in court, according to Church Law & Tax. Studies also show that a child is much more likely to be sexually abused by a trusted adult than a stranger.
- March 16, 2021
- Prepare for Severe Spring Storms Now
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When severe storms strike, they can produce high winds and tornadoes. Damaging winds can wreak havoc on your ministry’s property and to buildings. A high wind event can crash debris through your windows, strip your siding, down trees on your parking lot, peel shingles off your roof, and fling back the flashing.
- February 25, 2021
- Catalytic Converter Theft on the Rise: Protect Ministry Vehicles
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Thieves are taking advantage of soaring precious metal prices. Take steps to protect your ministry’s vehicles and property.
- February 15, 2021
- Grant Funds Available for Safeguarding Ministries
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As the Director of Ministry Safety for our agency, I am dedicated to finding ways to help safeguard ministries like yours.
- February 5, 2021
- Avoid Frozen Pipes as Temperatures Plummet
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As temperatures plummet, the risk of freezing pipes jumps. Frozen pipes can cause costly messes that could also put your ministry on hold while you clean up.
- January 12, 2021
- Potential Vulnerabilities in School's Safety Plan
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On behalf of our agency, I recently participated in one such training which focused on strategies and tactics for responding as a single officer to an active safety threat in a school building.
- January 5, 2021
- Church Safety Trends for 2021
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If you’re anything like me (and maybe the rest of the world for that matter), you’re grateful to put the craziness of the past year behind us.
- November 23, 2020
- COVID-19 and the Christmas Season
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Preparing for this Christmas season may require additional creativity, due to the uncertainty of what COVID-19 may bring in our local community.
- October 28, 2020
- Guidance for Ministries About Boy Scouts' Bankruptcy
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A mid-November deadline in the Boy Scouts of America’s (BSA) bankruptcy proceedings may have you wondering what the organization’s bankruptcy filing means for your ministry if you ever hosted or chartered Boy Scout Troops.
- October 27, 2020
- Self-Defense or Second-Degree Murder?
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On October 10, 2020, in Denver, Colorado, a 30-year-old private security guard who was hired to protect a Denver news crew while covering protests was involved in a deadly shooting that claimed the life of a 49-year-old man.
- October 1, 2020
- Applying for PPP Loan Forgiveness
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Organizations that obtained Paycheck Protection Program (PPP) funding through the CARES Act can have their loans forgiven, turning them into grants. To qualify, each borrower must file a forgiveness application with its PPP lender, proving that it followed the rules. If your church, school, college, or camp meets all the criteria, 100% of its loan can be forgiven.
- August 27, 2020
- Emergency Dispatch: Cameron Peak
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Lessons learned from the front line of a wildland fire.
- August 20, 2020
- Colorado Wildfires: Prepare Your Ministry Now
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Four major wildfires are burning across Colorado, fueled by dry vegetation, drought and wind.
- April 13, 2020
- Beware of COVID-19 Cyber Scams
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Ministries are creatively scrambling to continue their operations and safely engage their congregations with an array of online technologies during the coronavirus pandemic. Unfortunately, hackers are ready to take advantage of the confusion with scams designed to steal valuable data or siphon funds from your ministry. Learn how to keep your ministry safe from scams.
- March 30, 2020
- CARES Act: Churches Need to Apply Now
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Learn about the CARES Act and two loans for which ministries may be eligible, since Congress authorized additional funding April 23.
- March 6, 2020
- Coronavirus and Your Ministry: Tips for Prevention
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As concern over the dangers associated with the spread of a new coronavirus, COVID-19, spreads, our agency and Brotherhood Mutual want to keep you informed and provide best practices for managing the spread of this and similar illnesses at your ministry.
- January 29, 2020
- Hosting a Game Day Bash? Brush Up on Copyright Basics
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The first Sunday in February is a big day for sports fans. In fact, many Americans view Super Bowl Sunday as a national holiday. Friends and families will gather this year to watch the big game, enjoy delicious snacks, and of course, critique the commercials that go along with game day.
- October 28, 2019
- Are You Covered If You're Injured Overseas?
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Recently, we learned about two major overseas incidents involving pastors on mission trips. The first incident involved a pastor being hit by a motorcycle while running. The second was a bus accident involving two pastors. The runner and one of the two bus passengers sustained extensive injuries.