Is that Legal?
Good question! Many are confused about what is and what is not legal given the IRS restrictions on political activity by tax-exempt organizations. While it is impossible to lay out a definitive list of do’s and don’ts since the IRS interprets what is and isn’t legal, the resource below is offered for general guidelines:
| Legal Dos and Don'ts | Church |
|---|---|
| Engage in voter registration activities that avoid promoting any one candidate or political party | Yes |
| Support or oppose legislation that directly relates to the organization | Yes |
| In-kind and independent expenditures for or against political candidates | No |
| Contributions to political candidates | No |
| Petition drives supporting or opposing legislation | Yes |
| Support or oppose legislation unrelated to the church organization | Yes |
| Use of church facilities by political candidates (as long as all other candidates are invited) | Yes |
| Support or oppose other political appointments of non-elected officials | Yes |
| Support or oppose judicial candidates | No |
| Support or oppose judicial, department, or cabinet appointments | Yes |
| Granting use of name to support a political candidate | No |
| Fundraising for candidates | No |
| Campaigning for candidates | No |
| Discuss biblical instruction pertaining to moral and cultural issues such as abortion, marriage, etc | Yes |
| Church bulletin editorial where the pastor or staff member endorses or opposes a candidate | No |
| Encourage members to voice their opinions in favor or in opposition to certain legislation | Yes |
| Distribution of candidate surveys and incumbent voting records (avoid editorial opinions) | Yes |
| Educate on political process and political/social/legislative issues | Yes |
| Contributions to Political Action Committees | No |
| Endorsing or opposing political candidates | No |
| Sermons on moral and social issues and civic involvement | Yes |
