As election season heats up across St. Tammany Parish, churches operating under 501(c)(3) need to know exactly what is at stake.
Federal law prohibits a 501(c)(3) organization from participating or intervening in a political campaign for or against a candidate for public office. The IRS says violations may result in revocation of tax-exempt status and excise taxes.
Candidates can attend church. Pastors and members can personally support candidates.
But when the church itself becomes involved, the rules change.
If one candidate is invited to speak as a candidate, the IRS says all candidates seeking that office must be given an equal opportunity, and the church cannot indicate support for or opposition to any candidate.
That means an official church function is not the place to casually cross the line into campaign activity.
The IRS specifically warns that partisan comments made at an official church function can become prohibited political campaign activity attributable to the organization.
No church wants to lose its tax exemption over a single candidate.
Election season is temporary.
Your church’s tax-exempt status is not.