Welcome To Project Fair Play!
The Internal Revenue Code bars all non-profit groups that hold 501 (c)(3) tax status from endorsing or opposing candidates for public office or intervening in partisan elections. This regulation covers all houses of worship in America.
Religious leaders may address political and social issues from the pulpit. They may not use church resources to endorse or oppose candidates. Violations of the law can result in fines, assessment of back taxes and even revocation of tax-exempt status. Aside from the illegality of the practice, pulpit politicking raises other concerns. Simply put, it is not the job of religious leaders to tell people which candidates to vote for or not vote for.
In 1996, Americans United for Separation of Church and State launched Project Fair Play, a national effort to educate America’s religious leaders about the requirements of federal tax law. During election years, Americans United often sends letters to religious leaders nationwide, urging them to keep their pulpits free of partisan politicking.
In extreme cases, Americans United reports houses of worship or other religious bodies that flagrantly violate the law. Since 1992, Americans United has asked the IRS to investigate more than five dozen instances of what we believe constitutes unlawful church electioneering.
The IRS has responded. One church, the Church at Pierce Creek near Binghamton, N.Y. lost its tax-exempt status for placing newspaper ads urging the defeat of Bill Clinton in October of 1992. (The church, aided by a conservative legal group, sued in federal court to have the revocation overturned and lost.) Other churches and religious ministries have faced audits, been assessed back taxes of received warnings from the IRS.
What Is At Stake?
The IRS has announced heightened scrutiny of non-profits that unlawfully intervene in partisan political races. It behooves all religious leaders to abide by the law and be careful not to run afoul of these regulations. Remember, a political endorsement can take many forms. It can also include church distribution of biased “voter guides” that favor one candidate over another and that are narrowly tailored to address only certain issues of interest to the church.
AU’s Project Fair Play is a non-partisan effort. We believe all houses of worship should play by the rules. Since the project was formalized 10 years ago, we have asked the IRS to investigate churches for intervening in races involving Democrats, Republicans and candidates representing third parties.
This site is designed to educate visitors about Project Fair Play and the demands of federal tax law. In addition, if you have information about possible unlawful partisan activity by religious organizations, you can tell us about it.
Remember, federal law allows houses of worship to address social, moral and political issues. Churches may address ballot referenda and speak out on proposed legislation. They may not intervene in partisan races that involve candidates by taking actions that endorse or oppose anyone seeking public office.
Thank you for visiting this site.