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.
The IRS prohibits any voter education and registration effort that specifically favors one candidate or party.
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.
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:
When it invites several candidates for the same office to speak at a public event, the IRS asks other questions:
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.
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.
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.
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.
There are a lot of hats worn in any growing ministry – and we want to serve every one of them.
With the holiday season right around the corner, it’s wise for ministries to evaluate their fire safety plan. Whether your ministry is hosting a holiday party, prepping treats for charity, or running a community kitchen, make sure you’re well-prepared with these tips.
The holidays present unique opportunities and challenges for churches that aren’t typical during other times of the year. A lot of the ministries that I work with are seeing steady increases in attendance and are praying for a significant jump in Christmas service participation this year.
In this article, Brad Brown from Plan A Wealth Management gives a wonderful insight into why ministries might consider choosing a 403(B)(9) retirement plan.
As school is back in session, it’s important to make sure your school is equipped with the correct safety procedures. Thinking about your school’s physical security as a series of layers can help you find gaps in your plan. Transportation and volunteers are just two important aspects of your school safety plan to think about.
If there is one thing I have learned over the last decade while working private security and as a sworn peace officer, the more critical the incident, the more likely change will come out of it. Much like a pendulum, an incident occurs, and everyone cries for change.
Updating the lighting in your worship center with LED can offer significant energy savings while improving overall lighting performance.
We are so excited to welcome the newest member of the American Church Group of Colorado team, Lyndsie Glowinski.
Churches are increasingly becoming targets for cyber criminals. The most common attack is by sending “phishing” emails where the perpetrator poses as someone familiar to the ministry staff (like a senior pastor, deacon, elder, or someone trustworthy) and requests some sort of response.
Anyone who turns on the news, flips through a magazine, or browses the web can see that American society and culture are experiencing rapid transitions. Some ministries have valid concerns that issues surrounding societal shifts may expose them to negative publicity, governmental scrutiny, or litigation.
The questions become: when and how can ministries operate within their deeply held religious beliefs when they may conflict with others’ rights?