Guidelines for Political Process Engagement
In the realm of political engagement, churches hold a unique position where they must balance their freedom of expression with the legal restrictions tied to their tax-exempt status. While religious institutions are primarily focused on proclaiming the gospel and shepherding the saints, they also face the challenge of understanding the limits of their involvement in political matters.
Prohibited Church Activities
Churches are prohibited from engaging in certain activities related to political campaigns at all levels—federal, state, county, city, town, village, or borough:
Distributing voter guides that suggest readers vote for specific candidates.
Using the church’s website or links to endorse or oppose any candidate.
Utilizing the pulpit to endorse or oppose a particular candidate, though preaching on important issues related to a campaign and mentioning candidates associated with those issues is allowed.
Making cash contributions from the church treasury to a candidate’s political campaign.
Placing signs on church property that show support for a particular candidate.
Giving preferential treatment to certain candidates by allowing them to speak at church-sponsored events, unless they do not use the opportunity to campaign.
Distributing statements prepared by the church or others that advocate for or against a particular candidate.
Making contributions from the church to a political action committee (PAC).
Providing the church’s mailing list or directory free of charge to a particular candidate for mailing or fundraising purposes.
Taking an offering as a fundraiser for a candidate.
By avoiding these activities, churches can stay within the "political safe zone" and maintain their tax-exempt status.
Permitted Church Activities
Churches can still participate in the political process in ways that do not endanger their tax exemption:
Allowing candidates to use church facilities under the same conditions as other community groups.
Distributing voting guides or “scorecards” that cover a broad range of issues without showing preference for any candidate.
Hosting candidate forums where all candidates for a particular office are invited and given equal opportunities to speak.
Introducing candidates who attend services without endorsing them and allowing them to preach or give testimony without campaigning.
Spending a small portion of their budget on lobbying efforts, either by direct communication with government officials or by encouraging members to contact their representatives regarding specific legislation.
Encouraging members to get involved in political races independently, as long as they do not represent the church in doing so.
By carefully observing these guidelines, churches can continue to focus on their primary mission of proclaiming the gospel and shepherding the saints while remaining compliant with legal requirements. This balance allows religious institutions to maintain their tax-exempt status while still making thoughtful contributions to societal discussions on key issues.
For more information about political involement, please download this booklet.
