May 1, 2008 | Read Time: 2 minutes
The Internal Revenue Service says that in this election year it is making “extensive efforts” to educate nonprofit groups and churches about federal law banning political-campaign activity by such groups.
At the same time, the tax agency plans to enforce the law with “a focus on cases involving allegations of egregious violations,” says Lois G. Lerner, director of the IRS’s office on exempt organizations, in a news release issued by the IRS that is available on its Web site
By law, the IRS notes, churches and charities may not “participate in, or intervene in (including the publishing or distributing of any statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
The IRS says it is sending letters to the Democratic and Republican National Committees that explain the law’s prohibition about churches and charities.
In March, a letter from the revenue service was published in the Federal Election Commission’s monthly newsletter, asking candidates to ensure that their contacts with charities do not inadvertently jeopardize the tax-exempt status of any nonprofit group, the IRS said.
The tax agency also has posted on its Web site a “program letter” to its employees who work in its exempt organizations office that explains its objectives this year. Among other things, the letter explains how IRS officials should properly review cases in which churches and charities post communications on their Web sites.
Over all, says Steven T. Miller, commissioner of the IRS office for tax-exempt and government entities, “We take very seriously our obligation to ensure that tax-exempt organizations have the information they need to make the right decisions about political campaign activities.”
Mr. Miller added: “The vast majority of charities want to do the right thing, and as in past years, we will continue our efforts to make sure they have the information they need.”
