Legal Guidelines

Politics and the Pulpit 2008

Sub-Title: 
Guide to the Internal Revenue Code Restrictions on the Political Activity of Religious Organizations
From: 
The Pew Forum On religion and Public Life
Year: 
2008
Additional Description: 
Can a minister, rabbi, imam or other member of the clergy endorse a candidate from the pulpit or speak on political issues of interest to voters? Is a church or other house of worship legally permitted to register voters or distribute voter guides? Answers to these and many other questions are contained in Politics and the Pulpit 2008: A Guide to the Internal Revenue Codes Restrictions on the Political Activity of Religious Organizations, recently released by the Pew Forum on Religion & Public Life. This guide sets out in plain English the rules governing political activity that apply to nonprofit organizations (including churches and other religious groups) that are exempt from taxation under section 501(c)(3) of the Internal Revenue Code. The 2008 edition of the guide updates versions previously published by the Pew Forum in 2004 and 2002. The report was written by Deirdre Dessingue, Associate General Counsel of the United States Conference of Catholic Bishops. Ms. Dessingue is a leading expert on the taxation of religious organizations, and she has written a straightforward and practical guide to the law on these matters. The report also has been vetted by a number of other prominent legal experts in this field

The Real Rules

Sub-Title: 
Congregations and the IRS Guidelines On Advocacy, Lobbying, and Elections
From: 
Unitarian Universalist Association of Congregations: Washington Office for Advocacy
Year: 
2008
Additional Description: 
Religious individuals and groups have played a prophetic role in public life throughout history by calling attention to oppression, demanding change, and holding leaders and institutions accountable for their actions and policies. While this is still true in the United States today, too many people are under the false impression that religious organizations cannot have a voice in the public policy arena as a result of the Constitutional separation of church and state or Internal Revenue Service (IRS) regulations. In reality, there are many activities that any religious group can do without jeopardizing its nonprofit tax-exempt status. There are restrictions on certain kinds of political actions, but the range of what is acceptable is wide enough to exhaust the time and resources of any congregation without crossing any legal lines.

This guide is composed largely of direct quotes from the most recent and relevant IRS publications, organized in a way that is intended to be user-friendly. All references are clearly documented with footnotes. The most authoritative IRS publication on nonprofits and electoral/political activity is Revenue Ruling 2007-41, released June 18, 2007. While an excellent source of information, it is not designed for a general audience. The more accessible IRS resource is publication 1828, Tax Guide for Churches and Religious Organizations. (Rev. 9-2006).

The Catholic Vote

Sub-Title: 
Guide for the Perplexed
From: 
Maryknoll
Year: 
2008
Additional Description: 
Authors Clarke E Cochran and David Cochran remind us that Catholic teaching cannot be reduced to a single issue in their latest book, The Catholic Vote: A Guide for the Perplexed. It is an easy-to-understand guide to current issues, including the economy, poverty, health care, family crime, war, race and ethnicity, immigration, the environment and the protection of all human life. The book is written for Catholics who want to participate in their country's political life while putting into practice the Catholic values of life, dignity, solidarity ad proper stewardship.

Its five chapters cover the importance of participating in the political life of a community; the extent to which catholic values influence catholic voter choices the significant issues; how to evaluate candidates for office; and how the catholic tradition can transform our political landscape.

Navigating the Intersection of Religion & Politics

Sub-Title: 
Video resouce
From: 
The Interfaith Alliance
Year: 
2008
Additional Description: 
TIA's Election Year program - One Nation, Many Faiths - analyzes and interprets the role that religion plays in an election year and seeks to establish a partnership between religion and government that preserves the autonomy of houses of worship and ensures that religious institutions are not held accountable to the priorities and interests of political candidates.  TIA has now created a resource in video form that will further aid houses of worship in their understanding of how people of faith should engage themselves in nonpartisan election year activities. 

Religion and Politics

Sub-Title: 
Campaign Season Guide for Houses of Worship
From: 
The Interfaith Alliance
Year: 
2008
Additional Description: 

"Religion and Politics: A Guide for Houses of Worship"

This resource helps religious leaders during the campaign season understand:

  • The importance of encouraging their members/congregants to vote.
  • Why they should never tell members/congregants whom to vote for.
  • That a partnership between religion and government can and should preserve the autonomy of houses of worship and ensure that religious institutions are not held hostage to the priorities and interests of federal, state, or local governments.
  • That religion's powerful healing force in politics can be severely compromised when America's shared values are replaced by values that advance only particular sectarian interests.

Called To Be A Public Church

Sub-Title: 
2008 ELCA Voting and Civic Participation Guide
From: 
Evangelical Lutheran Church in America
Year: 
2008
Additional Description: 
A resource guide to encourage, empower, and equip Lutherans to engage responsibly in the 2008 election cycle.

"Called To Be a Public Church" is intended to encourage congregations to participate in voter registration drives, voter mobilization campaigns, and poll monitoring. This guide also contains nonpartisan issue briefs on issues related to the ELCA social statements.

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