Simone Lawson
Federal law in the US has, for nearly 70 years, prohibited churches from directly involving themselves in political campaigns. However, the IRS has been accused of neglecting its enforcement responsibilities, with churches becoming increasingly blatant in their violations. If you believe a church has crossed the line into electioneering, you can file a complaint with the IRS or report it to local or state authorities. To do so, you can fill out IRS Form 13909, Tax-Exempt Organization Complaint (Referral), and provide specific details of the alleged violation, including names, actions, places, amounts, dates, and any available evidence. You can also submit an Application for Award for Original Information to receive a reward for reporting an organization's non-compliance with tax law.
How to Report Churches for Political Campaigns
| Characteristics | Values |
|---|---|
| Form name | Tax-Exempt Organization Complaint (Referral) (IRS Form 13909) |
| Form contents | Organization name and address, nature of violation, details of the violation, submitter information |
| Submitter information | Name, address, business or occupation, daytime telephone number |
| Submitter anonymity | Possible |
| Submitter reward | Possible |
| Other methods | File a complaint to the IRS |
Explore related products
$23.2 $24.95
What You'll Learn
How to recognise illegal church electioneering
Illegal church electioneering refers to when churches, which are 501(c)(3) tax-exempt organisations, participate in political campaign activity. Since 1954, it has been illegal for churches to engage in partisan politics or campaign for candidates. However, they are allowed to campaign for issues, such as for or against a ballot initiative.
- The church hosts campaign rallies with candidates.
- Church leaders exhort their parishioners, during sermons, to vote for or against a certain candidate.
- The church makes public statements of position (verbal or written) in favour of or in opposition to a candidate running for public office.
- The church contacts or urges the public to contact members or employees of a legislative body to propose, support, or oppose legislation, or advocates for the adoption or rejection of legislation.
- The church uses marquees and lawn signs to promote referenda, such as denying marriage rights to the LGBTQIA+ community.
- The church puts up signs in opposition to a ballot initiative, which could be considered an in-kind contribution to a political campaign.
If you believe a church has violated IRS rules by engaging in partisan speech, supporting political candidates, or devoting a substantial part of its activities to lobbying, you can file a complaint with the IRS or report it to local or state authorities as a possible election law violation.
Stop Political Texts: Regain Your Peace
You may want to see also
What to do if a church is backing a candidate
In the United States, federal law has barred churches from directly involving themselves in political campaigns for nearly 70 years. The Internal Revenue Service (IRS) is responsible for enforcing this ban, which was created by Congress more than half a century ago.
If you believe a church is backing a political candidate, you can report this violation to the IRS or file a complaint yourself. Here are the steps to follow:
- Identify the Nature of the Violation: According to federal law, churches are prohibited from engaging in political campaign activity, which includes contributing to political campaign funds, making public statements in support or opposition of a candidate, and directly or indirectly participating in political campaigns. If you believe a church is engaging in any of these activities, you can report them.
- Gather Details: It is important to provide specific details of the alleged violation, including names, actions, places, amounts, dates, and any relevant evidence or documentation.
- Find the Relevant Form: You can report the violation to the IRS by filling out Form 13909, titled "Tax-Exempt Organization Complaint (Referral)." This form can be found online by searching for it by name or using its IRS form number.
- Submit the Complaint: After completing the form, you can submit it to the IRS using the provided mailing address, email address, or fax number. Remember to include your contact information if you wish to receive updates or be contacted by the IRS regarding your complaint.
- Optional: Apply for a Whistleblower Award: If you wish to receive a percentage of any back taxes the IRS collects as a result of your report, you must also submit Form 211, "Application for Award for Original Information." This form allows you to provide original information about the organization's non-compliance with tax laws and receive a reward.
It is important to note that while churches are prohibited from endorsing or directly supporting political candidates, pastors and church members retain their individual rights as US citizens to participate in politics and endorse candidates in their personal capacities. Additionally, churches can invite political candidates to address their congregation, as long as all candidates in a race are invited.
Understanding Political Calls: What They Are and Why They Matter
You may want to see also
How to file a complaint against a church
In the United States, churches are prohibited from engaging in political campaign activity by federal law. This ban was created by Congress more than half a century ago and has been strengthened over the years. The Internal Revenue Service (IRS) is responsible for enforcing this law and can revoke a church's tax-exempt status if it is found to be in violation.
If you believe that a church has violated the IRS rules by engaging in partisan speech, supporting political candidates, or directing a substantial part of its activities to lobbying, you can file a complaint with the IRS. Here is a step-by-step guide on how to file a complaint:
Step 1: Gather Information and Evidence
Before filing a complaint, make sure you have sufficient information and evidence to support your claim. This may include specific details about the church's activities, such as dates, times, and the content of any speeches or materials distributed. If possible, obtain records or evidence of the church's political activities, such as recordings, photos, or witness statements.
Step 2: Identify the Appropriate Form
The IRS has a specific form for reporting tax-exempt organizations, including churches, that are engaging in political campaign activity. The form is called "IRS Form 13909: Tax-Exempt Organization Complaint (Referral)." You can find this form online by searching for it by name or using the form number.
Step 3: Complete the Form or Write a Letter
You can choose to complete Form 13909 or write a letter to the IRS. Include the name and address of the church organization, and provide detailed information about the political activities that you are reporting. If you have any supporting documentation, you can attach it to your form or letter. Be sure to include your contact information if you would like to receive an acknowledgment letter from the IRS.
Step 4: Submit the Complaint
Submit your completed Form 13909 or letter to the IRS using the provided mailing address, email address, or fax number. You may also want to send a copy of your complaint to your state tax agency, as tax-exempt organizations are subject to oversight by state charity regulators and state tax agencies.
Step 5: Follow Up
After submitting your complaint, you can follow up with the IRS or the relevant state authorities to inquire about the status of your complaint. If you have provided your contact information, you should receive an acknowledgment letter from the IRS or the state agency. Keep in mind that the process may take time, and the level of enforcement by the IRS may vary.
It is important to note that federal law does not restrict a church's nonpartisan speech. Churches are permitted to encourage voting, provide nonpartisan information about issues and candidates, organize voter registration drives, and host nonpartisan discussions and debates. However, if a church expressly supports or opposes a candidate or engages in partisan activities, it may be in violation of the law, and you can follow the steps outlined above to file a complaint.
Salesforce in Politics: The Power of Data-Driven Campaigns
You may want to see also
Explore related products
What happens when a church is reported
In the United States, churches are prohibited from participating in political campaign activity under Section 501(c)(3) of the Internal Revenue Code. This ban was created by Congress more than 50 years ago and is enforced by the Internal Revenue Service (IRS).
If a church is found to be in violation of this ban, it may lose its tax-exempt status and be required to pay income tax for every year it failed to qualify for the exemption. The IRS provides a form, IRS Form 13909, for individuals to report churches or other organizations that are engaging in political campaign activity. The form is titled "Tax-Exempt Organization Complaint (Referral)" and can be found online. When filling out the form, individuals should include the organization's name and address, as well as specific details of the alleged violation, including names, actions, places, amounts, dates, and any available evidence.
Individuals who wish to report a church for political campaign activity can choose to do so anonymously to protect their identity. They may also be eligible to receive a percentage of any back taxes recovered by the IRS as a result of their report. This can be done by submitting IRS Form 211, "Application for Award for Original Information."
It is important to note that the ban on political campaign activity does not restrict churches from engaging in issue advocacy or non-partisan speech. Churches are allowed to take positions on issues important to them and their congregation, even if those issues are central to a political campaign. However, churches must be careful not to endorse or oppose specific candidates in their sermons, bulletins, or other communication channels.
Social Media's Impact on Political Campaigns and Elections
You may want to see also
What political activities are permitted for churches
In the United States, churches are prohibited from supporting specific political candidates or engaging in political campaign activity. This ban was created by Congress more than 50 years ago and is enforced by the Internal Revenue Service (IRS). The IRS regularly reminds 501(c)(3) exempt organizations, which include churches, to be aware of this ban.
So, what political activities are permitted for churches? Firstly, churches can engage in nonpartisan political activity. This includes distributing nonpartisan voter information, such as a collection of statements by different candidates, and hosting debates among candidates. Churches are also allowed to conduct voter education activities, such as presenting public forums and publishing voter education guides, as long as they are carried out in a non-partisan manner.
Additionally, churches may freely encourage their congregation to vote and provide nonpartisan information about issues in an election. They can organize voter registration drives, host candidates as speakers (provided that each candidate on the ballot is given an equal opportunity to participate), and hold discussions about the relationship between church doctrine and ballot issues.
It is important to note that the IRS guidelines focus on whether a church's activities show favor to a particular candidate or if they are truly neutral. The IRS has published Revenue Ruling 2007-41, which provides guidance on how churches and 501(c)(3) organizations can stay within the law regarding the ban on political activity.
Social Media: Political Campaigning's New Battleground
You may want to see also
Frequently asked questions
Federal law bars churches from directly involving themselves in political campaigns. Churches are also banned from making expenditures on behalf of a candidate for public office. However, churches can engage in nonpartisan political activity, such as distributing nonpartisan voter information and hosting debates among candidates.
Examples of churches violating the law include holding campaign rallies with candidates, exhorting parishioners to vote for or against a candidate, and soliciting donations on behalf of a campaign.
You can report a church for violating the law by filing a complaint with the IRS or local/state authorities. You can also fill out IRS Form 13909, "Tax-Exempt Organization Complaint (Referral)." If you wish to remain anonymous, you can enter "Anonymous" as the submitter's name.
If a church is found to have violated the law, the IRS may send a warning letter, initiate an audit, or revoke its tax-exempt status. In some cases, there may be financial penalties.
Churches, as 501(c)(3) organizations, are allowed to engage in a limited amount of lobbying and advocate for or against issues in the political arena. They can also take positions on issues that are important to them and their congregation, as long as it does not become indirect support or opposition to a candidate.
