Tax-Exempt Sermons
The IRS has decided to take action and initiate a formal tax inquiry to remove the All Saints Church’s 501(c)(3) tax-exempt status due to the message of a sermon entitled “If Jesus Debated John Kerry and President Bush” in which the preacher denounced Bush and praised Kerry. See the IRS letter here.
The constraints on churches within political campaigns are summarized on the IRS website:
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.
Why am I upset that a pro-Kerry church might lose their tax-exempt status? Because, in 2008 and beyond, the tables can be quickly turned. A conservative preacher, who intends his remarks for his own private (not public) congregation, may face IRS scrutiny if he had a sermon entitled “George Allen Against Hillary Clinton: A Potential American Tragedy” in which he lambastes Clinton’s foibles and his message ends up on the front page of the New York Times creating the “public statement of position.”
The Washington Times editorializes:
[I]t’s not just liberals who should be worried. Everyone who values the free speech and religious freedom should be concerned. Short of prohibiting speech that foments riots or encourages terrorism, government should not be able to intrude on the pulpit. The Constitution says so.
I couldn’t agree more.