Social Concerns Policies
The IRS regulations on the political activities of congregations can be summarized in three simple rules:
1. Without limits on time, effort and expense, congregations and their representatives may work publickly on moral and political issues by advocating positions in the media and to eleted officials; educating and mobilizing congregants and the general public, and working in local coalitions or partnerships on issues of social justice. Congregations can also perform certain activities to educate and register voters if they are done in a non-partisan manner.
2. Within narrow limits on time, effort and expense, congregations and their representatives may engage in lobbying -- defined by the IRS as advocating for or against specific pieces of legislation -- as an "unsubstantial" portion of an organization's activities. The IRS has not provided a guideline for what is "unsubstantial," but experts generally agree that up to 5% is acceptable. Since the definition of activities includes the total amount of money, staff, and volunteer time that goes into running the organization, most congregations will never come near the 5% line.
3. There is a total limit on partisan political activity. Congregations and their representatives can do nothing that advocates for or against candidates for public office for political parties. This includes fundraising on behalf of candidates and donating meeting spce, among other things. Election-related activities such as candidate questionnaires and forums are acceptable so long as all major candidates are invited to participate and they cover a broad range of issues.
Please note:
The restrictions against partisanship described here apply only to a congregation as a legal entity, or to a person or group speaking in the name of the congregation. A minister or congregation member may freely make partisan statements as an individual. However, if they are identified by or likely to be associated wit the congregation, they should make it clear that they are speaking only in their own name.
The DO's and DONT'S
DO ...Take Action On Issues
Publicly comment and educate the general public and elected officials on moral and political issues. Advocate for or against specific public policies by speaking out on decisions by government agencies, executives, or courts.
Call, write, and meet with elected officials to support or oppose specific pieces of legislation.
Sponsor and distribute the results of "nonpartisan analysis, study or research" concerning specific legislation or ballot measures, such as referenda, state constitutional amendments, city charter amendments, etc. Careful attention should be paid to being objective and nonpartisan.
DO ...Be Active During Elections
Conduct nonpartisan voter registration drives. Register adn encourage members of your congregation and others in the community to vote.
Hold candidate forums. You must invite all legally qualified candidates for office and discuss a large variety of topics.
Distribute questionnaires to all candidates. They must cover a broad range of topics and be presented in an unbiased way. The purpose of the questionnaires must be education and not advocacy.
Make efforts to educate candidates on the issues important to your congregation and encourage them to adopt a sympathetic position.
DO NOT ...Engage in Partisan Activities
Do not endorse or oppose candidates for public office as a congregation. Religious groups may not advise members of the congregation or the public at large, directly or indirectly, to vote for or against specific candidates or political parties.
Do not make financial contributions to candidates. Religious groups may not collect money on behalf of, or provide in-kind services to a candidate. This includes creating a political action committee.
Do not distribute or display partisan campaign literature or voter guides.