Churches and Political Involvement: Promoting Civic Engagement While Maintaining Tax-Exempt Status
Election season can bring uncertainty for churches regarding their involvement in political activities. The primary concern? Maintaining their tax-exempt status under IRS guidelines. However, churches should not shy away from participating in civic activities—they are not just permitted but integral to promoting civic engagement within the community, empowering their congregations to participate actively in the democratic process.
Understanding IRS Guidelines
To maintain tax-exempt status, churches must adhere to specific IRS guidelines. The IRS permits 501(c)(3) organizations, including churches, to engage in certain voter registration activities, provided they are nonpartisan. Here's what churches can do:
Participate in voter registration and get-out-the-vote drives
Distribute nonpartisan voter education guides
Host public forums with candidates (without endorsing any)
By following these guidelines, churches can foster civic engagement and encourage their communities to actively participate in the democratic process without risking their tax-exempt status.
Promoting Political Issues While Staying Compliant
Churches often struggle to promote their values without becoming political campaigners. The good news is that they can still lobby for causes that align with their core values through petitions, public speaking, and other means of advocacy—so long as the activities remain insubstantial relative to their overall efforts.
But what constitutes "substantial" lobbying? Unfortunately, the IRS does not provide specific thresholds, leaving churches to navigate this ambiguity carefully. As a general rule, lobbying efforts should be limited in time and expenditure to avoid any issues with the IRS.
Encouraging Voter Participation
Churches have a vital role in encouraging their congregations to vote. While remaining neutral, they can promote civic duty by saying, "It's your responsibility to vote!" This neutrality is critical to ensuring compliance with IRS regulations and making church leaders feel secure in their civic engagement efforts.
Additionally, church leaders should engage in conversations that inspire people to consider the issues, not just the candidates. Hosting forums and focus groups can help congregants discuss pressing matters while keeping the conversation nonpartisan, making them feel influential and impactful in shaping their community's future.
Practical Ways Churches Can Help During Elections
Provide Transportation to Polls: Churches can offer rides to polling places, ensuring that voters can cast their ballots—so long as no candidate endorsement occurs during the trip.
Distribute Voter Education Guides: Voter guides should be neutral and factual. They can inform the congregation about candidates' positions on key issues without promoting or disparaging any specific candidate.
Host Candidate Forums: When hosting candidates, ensure all candidates for a particular office are invited, and questions remain unbiased and focused on the issues.
Leaders and Endorsements
Church leaders may wonder if they can personally endorse a candidate. The answer is yes—but only in a personal capacity, not as a church representative. Always offer a disclaimer that your endorsement is individual, and avoid using your title or role within the church to influence the endorsement.
Making Civic Activism a Ministry
David Welch, founder of the US Pastor Council, encourages churches to make civic activism a regular part of their ministry. By establishing a citizenship or community impact ministry, churches can educate, equip, and activate their congregations to become more engaged in the political process.
Why Churches Should Engage
Engaging in the political process is part of being a good neighbor. Churches have a unique opportunity to positively impact their communities by encouraging informed, nonpartisan participation in elections. Whether through voter registration, education, or simply offering transportation to polling places, churches can help shape the future of their communities while remaining compliant with IRS regulations.
At Turner Law Firm, we represent religious organizations and are committed to helping you navigate the complex regulations surrounding political involvement. Contact us today to ensure your church remains compliant this election season while promoting civic engagement. Let us help you safeguard your tax-exempt status while fostering an inspired and active community.
