In order to maintain their exemption from federal income taxes, churches and other religious organizations must comply with several requirements specified in section 501(c)(3) of the tax code. One of these requirements is that the organization not participate or intervene in any political campaign on behalf of (or in opposition to) any candidate for public office. Many churches have violated this requirement in the past with no adverse consequenses. However, the landscape is changing. The IRS suggests that this election year will not be "business as usual." It released a report earlier in 2006 summarizing the results of an examination of the political activities of several charities, including churches. The report concludes that prohibited campaign intervention by churches and charities is increasing, and as a result the IRS is "stepping up its efforts" to enforce the ban. Such developments make it essential for church leaders to be familiar with the consequences of political involvment.
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