What The IRS Says
The IRS has made it clear that tax exemptions will only be awarded to churches and religious organizations that abide by the Internal Revenue Service Tax Code. The following IRS resources explain federal tax law governing nonprofit electioneering.
- Tax Guide For Churches And Religious Organizations
A tax guide with examples for churches and religious organizations.
- IRS revenue ruling that gives nearly two dozen hypothetical examples
This is an IRS revenue ruling that gives nearly two dozen hypothetical examples dealing with political activity by churches and other tax-exempt groups. The hypotheticals provide a useful guide of what types of activities the IRS considers problematic and what types are permissible.
- IRS Press Release Reminding Non-Profit Groups About Federal Tax Law
A press release, issued in April of 2008, that reminds non-profit groups that federal tax law bars them from endorsing or opposing candidates for public office. The release makes it clear that the IRS takes this provision seriously and intends to enforce it.
- IRS Letter To National Political Parties
This letter from April 2008 was sent to national political parties by the IRS. It asks the leadership of the national parties to make sure that their candidates avoid actions that might jeopardize the tax-exempt status of houses of worship and other non-profit groups.
- IRS Publication: Political Campaign Activity on the Internet
A recent publication that gives information about the steps houses of worship and other tax-exempt organizations should take to assure that their Web sites do not violate the ban on partisan political activity.
- IRS Memo: 2008 Political Campaign Season
This memorandum from the IRS explains how the agency will implement and execute its “Political Activity Compliance Initiative” (PACI) during the 2008 election cycle. PACI is designed to make certain that houses of worship abide by federal tax law, and this memo outlines the steps the IRS will take to enforce it.
- IRS FAQ About “No Politicking”
This is a useful FAQ answering common questions about the “no politicking” rule, written in user-friendly language.