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A church is a place of worship including Christian churches, temples, mosques, synagogues, and other worship places. Churches also include conventions and associations of churches--for example, the United Methodist Church or the Southern Baptist Convention. Churches exist to allow congregations to come together for spiritual renewal.
For purposes of U.S. tax law, churches are considered to be public charities, also known as Section 501(c)(3) organizations and are exempt from federal and state taxes. This privilege assumes that the Church in question is adhering to the purposes agreed upon by the federal government and the IRS.
In 1954, Congress approved an amendment by Sen. Lyndon Johnson to prohibit 501(c)(3) organizations, which includes charities and churches, from engaging in any political campaign activity.
To the extent Congress has revisited the ban over the years, it has in fact strengthened the ban. The most recent change came in 1987 when Congress amended the language to clarify that the prohibition also applies to statements opposing candidates. Currently, the law prohibits political campaign activity by charities and churches by defining a 501(c)(3) organization as one "which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office."
In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation. Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure.
An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.
For example, if a church puts up a sign in opposition to a ballot initiative, which includes a message indicating support or opposition for an initiative, that church may need to be registered as a campaign committee. It may also be jeopardizing it's status as a non-profit.
Because some local churches are participating in attempting to violate the legislative initiative by advocating for voting one way or the other on the constitutional amendment, it is important for the public and especially the congregation to understand how this can strip away the rights of the church. If you believe a church has violated the law, fill out a Department of the Treasury--Internal Revenue Service Form 13909, available as a regular pdf to print and fill out by hand, or as a pdf form version, which allows you to fill out the form on your computer and then print.
Send the completed form to:
IRS EO Classification, Mail Code 4910DAL, 1100 Commerce Street, Dallas TX 75242-1198
Fax: 514-413-5415, Email: eoclass@irs.gov.