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 | Pastor |
|---|---|
| Allow candidates to solicit funds while speaking in a church. | No |
| A single candidate may speak at a church, but must refrain from speaking about their candidacy. | Yes |
| Set up a political committee that would contribute funds directly to political candidates. | No |
| Use church funds to pay fees for political events. | No |
| Conduct candidate or issues forums where each candidate is invited and provided equal opportunity. | Yes |
| Permit the distribution of material on church premises that favors any one candidate or party. | No |
| Distribute educational materials to voters that are non-partisan covering wide range of issues. | Yes |
| Use church funds or services (mailing lists, office equipment, etc.) to contribute to candidates. | No |
| Engage in voter registration activities that avoid promoting any one candidate or political party. | Yes |
| Endorse candidates on behalf of the church. | No |
| Preach on moral and social issues and encourage civic involvement. | Yes |
