The Law For nonprofits – 501(c)(3): “ … no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
History of the Law Called, the “Johnson Amendment” – 1954 During a massive overhaul of the Internal Revenue Code Then Senator Lyndon B. Johnson had been opposed in his election by politically leaning nonprofits.
What can they do? Expenditures by public charities to influence legislation GENERAL RULE In the case of an organization to which this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization (emphasis added) consists of carrying on propaganda, or otherwise attempting, to influence legislation, but only if such organization normally – Makes lobbying expenditures in excess of the lobbying ceiling amount for such organization for each taxable year, or Makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year.
Voter Education Voter Education Registration Voting Times/Places General Facts about Candidates
Candidate Appearances Must Be Fair Watching Timing (not right before vote)
Pastoral Endorsements When and where is the endorsement? Not at a church function Not paid for by church If personally known, can identify as the pastor for identification purposes
Issues vs. Candidates If not substantial amount of activities – can promote an issue, unless it specifically identifies a candidate Churches cannot support individuals
Examples Introducing all candidates at church functions Senior Pastor endorses in a local newspaper Senior Pastor endorses “personally” but from pulpit Senior Pastor reimburses church for space in church bulletin to endorse
Questions?