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In the United States, the church receives its privileged tax-exempt position at the cost of outright political involvement

In an election year, churches often are asked to distribute voter guides, host candidate forums, or take a stand on impending legislation. At other times, churches and their leaders may promote or oppose legislation at the community, state, or national level.

The IRS is Watching
Before churches or their leaders engage in political activity, they should consider the consequences. The Internal Revenue Service (IRS), which determines whether organizations qualify for tax-exempt status, forbids churches from participating in partisan politics. Though some critics say the IRS selectively targets churches that are involved in the abortion issue, it is clear that the IRS is increasing its monitoring of church involvement in politics.

One church challenged the IRS ban on political involvement by taking it to court. On November 3, 1992, the Church at Pierce Creek, Binghamton, New York, took out a full-page ad in USA Today. Lambasting presidential candidate Bill Clinton, the advertisement concluded, "The Bible warns us not to follow another man in his sin nor help him promote sin lest God chastens us. How then can we vote for Bill Clinton?"

In 1995, the IRS revoked the Church at Pierce Creek's tax-exempt status, citing its partisan political activity. The American Center for Law and Justice (ACLJ), founded by evangelist Pat Robertson, sued the IRS to restore the church's tax exemption. The case remains in the federal courts, and the outcome could change how the IRS views the activity of churches in the public square.

ACLJ doesn't intend to let an IRS ruling muzzle the church. "Churches must be able to address moral issues, and moral issues also are political," says Jay Sekulow, chief counsel for ACLJ. "That's the church being salt and light in the world."

Little Protection
IRS regulations specifically address nonprofit groups, not churches. Nonprofits may not engage in partisan politics, though they may be involved in advocacy and legislative activism. Nevertheless, nonprofits must be careful because they risk losing their tax exemption if a substantial part of their activity can be construed as political.

Churches don't have such protection. The unwritten ban on political activity in churches can be traced back to the days when Lyndon B. Johnson was attacked as a senator by Southern Baptist pastors for his stance on civil rights. However, the IRS rarely took action against churches until pro-choice groups challenged Roman Catholic pro-life activity, and the Christian Coalition and the Moral Majority began mobilizing churches to become more politically active.

Pastors should also be careful about crossing the IRS in individual actions. "I'm not sure that a pastor can differentiate between the public and the private in ministry," says Michael P. Mosher, a Chicago attorney who specializes in churches and political activity. "A pastor has to appreciate that in the congregation and the community he or she will become immutably identified with the church."

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