IRS to Probe Churches That Preach Politics

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IRS to Probe Churches That Preach Politics

By DAVID LEE

By Randall Gross

Law • August 2014 • Views: 1,399

Big Win for FFRF:

The Internal Revenue Service has agreed to investigate churches that use the pulpit to preach politics, settling a lawsuit by an atheist group.

The Freedom from Religion Foundation sued the agency in federal court in 2012, alleging it did not go after churches who participate in Pulpit Freedom Sunday due to an enforcement moratorium.

The day is sponsored by Alliance Defending Freedom, a religious advocacy group that says it urges pastors to “exercise their constitutionally protected freedom to speak.” The plaintiffs argued such political speech by non-profits is banned by the Johnson Amendment of 1954.

More: Courthouse News Service

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7 comments

Rightwingconspirator Aug 4, 2014 10:17:04am

I have not yet found a high court case challenging this law, so just for edification, a link to a paper taking the position that this law will not withstand constitutional challenge. To me the answer is not obvious or self explanatory. Uneven enforcement, vague standards and it’s always a tricky part of the law to impact free political speech regardless of the circumstances short of inciting a riot or panic.

Bottom line for me-Undecided.

LBJ, THE IRS, AND CHURCHES: THE
UNCONSTITUTIONALITY OF THE JOHNSON
AMENDMENT IN LIGHT OF RECENT SUPREME COURT
PRECEDENT

Regent University is a private coeducational interdenominational Christian university located in Virginia Beach, Virginia, United States. The university was founded by Pat Robertson in 1978 as Christian Broadcasting Network University, and changed its name to Regent University in 1989.[1] A satellite campus located in Alexandria, Virginia, was sold in 2008. Regent offers an extensive distance education program in addition to its traditional on-campus programs.[3] Through its eight academic schools, Regent offers associate’s, bachelor’s, master’s, and doctoral degrees in over 30 courses of study.[4] Regent University is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools[5] and The Association of Theological Schools.[6]

A couple tidbits for discussion-

III. THE UNCONSTITUTIONALITY OF THE JOHNSON AMENDMENT IN LIGHT
OF RECENT SUPREME COURT PRECEDENT
As noted earlier, a number of authors and legal scholars have
concluded that the Johnson Amendment violates the Free Speech
Clause,142 the Free Exercise Clause,143 the Establishment Clause,144 the
Equal Protection Clause,145 the Federal Religious Freedom Restoration
Act,146 and the unconstitutional conditions doctrine.
147

And this

First, the terms of the Johnson Amendment are as ill-defined as the
term “electioneering communication” in the BCRA. Terms such as
“participate in” or “intervene in” in the Johnson Amendment lack
precision. Scholars have noted the vagueness of these terms in the
law,183 and the IRS has even admitted that “[t]he Code contains no
bright line test for evaluating political intervention; it requires careful
balancing of all of the facts and circumstances.”184

ObserverArt Aug 4, 2014 12:20:10pm

Oh, this is not going to be pretty at this time and with this President. I think I can hear the howling already. Oh well…poke the stick into the hornet’s nest and let’s watch where this goes.

Tigger2 Aug 4, 2014 2:36:04pm

It’s about time.

EPR-radar Aug 4, 2014 6:51:35pm

re: #1 Rightwingconspirator

Regent University is a fairly notorious RWNJ diploma mill. What other conclusion could a Regent University Law review article on this topic possibly arrive at other than the conclusions made?

Its value as analysis or argument is severely undercut by this little bit of predestination.

EPR-radar Aug 4, 2014 7:04:25pm

IRS guidance on this topic:

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. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.

This doesn’t seem terribly onerous or difficult to me.

If clarification is needed, simply expand the ban to cover all voter education activities as being too easy to make covertly partisan.

Of course, removing the tax exempt status of churches is another way to deal with such issues.

Rightwingconspirator Aug 5, 2014 8:08:24am

re: #4 EPR-radar

Regent University is a fairly notorious RWNJ diploma mill. What other conclusion could a Regent University Law review article on this topic possibly arrive at other than the conclusions made?

Its value as analysis or argument is severely undercut by this little bit of predestination.

The telling part are quotes from the IRS. Of course when a better source favoring a similar general view (hopefully not citing Cit. V United for instance) I’ll happily take a look and post as appropriate. So I went with what I could find and a little extra disclosure. What else ya gonna do?

Whatever ones opinion, if this goes full on through the courts in a massive fight it’s going to be a very important call as to where exactly the 1st trumps tax laws, or if it does.

Like I said I’m undecided. When I think of a big TV multi media mega church I think fine, yank the exemption. Then I think about the little church in a small town. And I get reluctant. And wonder where the line be drawn. So that’s the root of my mixed feelings on this one.

EPR-radar Aug 5, 2014 1:46:11pm

re: #6 Rightwingconspirator

…

Like I said I’m undecided. When I think of a big TV multi media mega church I think fine, yank the exemption. Then I think about the little church in a small town. And I get reluctant. And wonder where the line be drawn. So that’s the root of my mixed feelings on this one.

I don’t think the issue is big church vs. little church. The issue is politicking from the pulpit, and I think the present ban on such activities (if a church wants to remain tax exempt) is perfectly reasonable.

In other words, I honestly don’t see any issue here that is not mainly driven by the desire of RWNJs to more flagrantly do politics in church than they currently do.

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