1. 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.”

2. 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.

3. 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.

4. Voter Education Voter Education Registration Voting Times/Places
General Facts about Candidates

5. Candidate Appearances
Must Be Fair
Watching Timing (not right before vote)

6. 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

7. Issues vs. Candidates
If not substantial amount of activities – can promote an issue, unless it specifically identifies a candidate
Churches cannot support individuals

8. 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

10. Questions?