A Guide to Religious Groups and Politicking

Politics and the Pulpit: a Guide to the Internal Revenue Code Restrictions on the Political Activity of Religious Organizations, by Deirdre Dessingue, lists 29 guidelines detailing the parameters of political activity by religious organizations classified as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Deirdre Dessingue, associate general counsel of the United States Conference of Catholic Bishops, begins the guide with a brief background of IRS restrictions on religious organizations and other groups that receive tax-deductible donations. She then distinguishes between actions by a tax-exempt religious group that are not permissible during a political campaign, and those that are allowed, such as organizing issue-based discussions that do not support or oppose particular candidates. Ms. Dessingue notes that the Internal Revenue Code allows lobbying activities as long as they do not constitute more than “an insubstantial part of the organization’s total activities.” The guide also explains what part charities can take in preparing and distributing voter-education materials, inviting candidates to speak during worship services, and allowing a candidate to use an organization’s facilities and publications. The report concludes with other examples of political activities that are permissible and those that could result in the organization’s losing its charity status.

Publisher: Pew Forum on Religion & Public Life, 1150 18th Street, N.W., Suite 775, Washington, D.C. 20036; (202) 955-5075; fax (202) 955-0658; http://www.pewforum.org; 20 pages; free; also available as a PDF file on the Pew Forum Web site.