By Jennifer Hawks
One of the biggest news stories this week has been the IRS proposed settlement in a lawsuit that seeks to reinterpret the tax code and give churches permission to endorse or oppose candidates from the pulpit.
This settlement does not change the tax code prohibition on churches engaging in partisan political activity. It is merely a formal statement by the IRS that they now interpret the law to have a carve-out for churches and technically only permits the plaintiffs in the lawsuit to engage in partisan political activity contrary to the tax code.
The provision of the tax code at issue here is sometimes known as the Johnson Amendment. In exchange for the ability to allow donors to receive a personal tax deduction, the Johnson Amendment requires all 501(c)(3) organizations – religious and secular, churches and charities – to refrain from partisan politics. That means, the tax code allows nonprofits to talk about issues but not endorse candidates for office. It’s a reasonable line that most Americans support.
One of our closest partners, BJC (Baptist Joint Committee for Religious Liberty) responded with helpful explanations of the current situation and the long fight over this provision in the tax code. CBF financially supports BJC so that they can lead in these important church-state matters, and we are grateful for the resources they have available.
One BJC resource might be particularly helpful in this moment: the ADVOCATEs not PARTISANs guide. This one-page guide gives a snapshot overview of legally permissible activities that churches and other nonprofits can do in the political arena that would not violate the tax code (ADVOCATE) and activities that they should avoid to comply with the tax code (PARTISAN). Again, the law itself has not changed. Even if the IRS, for now, sticks to this interpretation, they could change their minds.
Churches know that endorsing candidates for elected office is a bad idea. Just because the IRS has now decided that its permissible does not make it a good idea.
Rev. Jennifer Hawks is Director of Advocacy for the Cooeprative Baptist Fellowship. Connect with her at jhawks@cbf.net and learn more about CBF Advocacy at www.cbf.net/advocacy.