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NewsRead up on the latest news and IRS guidance as nonprofit organizations come under increased scrutiny to stay in compliance with political intervention rules during the election season.
More on IRS Guidance on Political Activity of 501(c)(3) Organizations.
IRS stresses education and enforcement in 2008 initiative on political campaign activities by charities
IR-2008-61Internal Revenue Service
April 17, 2008
WASHINGTON — The Internal Revenue Service today announced its Political Activities Compliance Initiative (PACI) once again will be in effect for the 2008 election season. The PACI program seeks to educate section 501(c)(3) organizations such as charities and churches about the federal law concerning political campaign activity and to enforce the law in this area. “We take very seriously our obligation to ensure that tax-exempt organizations have the information they need to make the right decisions about political campaign activities,” said Steven T. Miller, Commissioner of IRS’ Tax Exempt and Government Entities Division. “The vast majority of organizations want to do the right thing, and as in past years, we will continue our efforts to make sure they have the information they need.”
See IRS news release
IRS inquiry of church over Obama speech BNA Daily Tax Report
Tax Analysts
February 28, 2008
The United Church of Christ (UCC) of Cleveland, Ohio is the subject of an Internal Revenue Service (IRS) inquiry according to a February 20 letter sent by Marsha Ramirez, director of IRS Exempt Organizations Examinations. An appearance by presidential candidate and UCC member Senator Barack Obama at a gathering of 10,000 church members on June 23, 2007 is the focus of the alleged improper political activity. In response to the inquiry, Rev. John H. Thomas, general minister and president of UCC, said, “The United Church of Christ took great care to ensure Senator Obama’s appearance before the 50th anniversary General Synod met appropriate legal and moral standards We are confident that the IRS investigation will confirm that no laws were violated.”
IRS Seeks to Investigate Charges That Church Endorsed a Presidential Candidate
The Chronicle on Philanthropy
February 14, 2008
The Internal Revenue Service has opened a formal investigation into the political activities of a pastor in a church in California.
Wiley Drake, pastor of the First Southern Baptist Church in Buena Park, confirmed that the IRS sent his church a letter last week. The letter inquired about a press release he sent out in August endorsing Mike Huckabee, a Republican presidential candidate who some view as the most favorable to evangelical Christians.
Read the full article. (Purchase is required)
Charities Are Responsible for Website Links
BNA Daily Tax Report
January 22, 2008
Charities are responsible for not only the contents of their websites, but the website’s links to political sites as well, an Internal Revenue Service official stated at a meeting of the American Bar Association. Links directing visitors to election advocacy sites or sites endorsing a candidate are being examined. “IRS did not take the easy route and simply ban 501(c)3 links to advocacy sites. Rather, it continues to rely on facts and circumstances to determine whether such links violate the strict prohibition against 501(c)3 interventions in political campaigns,” said Judith Kindell, senior technical advisor to the director of the IRS Exempt Organizations Division. Kindell also stated that the IRS would look at a charity’s policy for monitoring “bloggers” who endorse a candidate on its site. Source: BNA Daily Tax Report
IRS Is Asked to Look Into Vote Effort
Fort Worth Star-Telegram
Jan 11, 2008
It's no secret that evangelical voters helped Republican Gov. Rick Perry win re-election in 2006. But critics now allege that the effort to get congregants to the polls ran afoul of federal tax laws, and they say the same tactics are being used to promote former Arkansas Gov. Mike Huckabee's GOP bid for the White House. At issue is the Texas Restoration Project, a religious organization that urged evangelicals to stand up for Christian values at the ballot box. According to the Texas Freedom Network, a liberal government watchdog group, the mobilization was bought and paid for by major Republican donors in apparent violation of federal tax laws. Tax-exempt nonprofits can advocate for conservative or liberal causes but aren't supposed to endorse specific candidates or directly intervene in elections.
Read the full article. (Purchase is required)
IRS Reminds Charities and Churches of Political Activity Ban
IR-2007-190 Internal Revenue Service
November 19, 2007
WASHINGTON -- The Internal Revenue Service today reminded section 501(c)(3) organizations, including charities and churches that federal law prohibits them from becoming directly or indirectly involved in campaigns of political candidates.
The prohibition against political campaign activity has been in effect for more than half a century and bars certain tax-exempt organizations from engaging on behalf of or in opposition to political candidates. However, these organizations can engage in advocating for or against issues and, to a limited extent, ballot initiatives or other legislative activities.
Read the full article.
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