From: The Pro-Life Infonet
Subject: Guidelines for Churches and Pastors for Election 2000
Source: National Right to Life News; August 2000

[Moderator's Note: Because of the strong demand from Pro-Life Infonet
subscribers to run this article again, and because of the proximity to the
elections, here is the following useful article to help you know what your
church and your pastor can and cannot do in this upcoming election.]

Guidelines for Churches and Pastors for Election 2000
By James Bopp, Jr., National Right to Life General Counsel

As the 2000 elections approach, the need for clear guidelines on the
permissible political actvities of churches and pastors becomes great.

These guidelines are recommended to insure that churches and pastors
conform with the law. While the law may allow variations from these
guidelines, experience has shown that the safest and best course for these
organizations and individuals is to act in conformance with these
recommendations.

One caution state laws may be more restrictive than these guidelines and,
therefore, in applying them to specific situations, particularly state
elections, you should consult your own local counsel.

IRS Tax-Exempt Status of Churches

Almost all churches are exempt under Section 501 (c) (3) of the Internal
Revenue Code on the basis that they are "operated exclusively for
religious, charitable...or educational purposes." As a 501 (c) (3) exempt
organization, a church:

(1) is exempt from paying corporate income taxes and donations to it are
tax deductible on federal tax returns, and

(2) may expend funds for religious, charitable, and educational purposes
and an insubstantial amount on lobbying and to promote legislation.

A 501 (c) (3) exempt organization, however, may not "participate in, or
intervene in (including the publishing or disturbing of statements), any
political campaign on behalf of any candidate for public office." Thus, a
church may not participate in a political campaign by expenditure of its
funds. Not all political activity, which would influence a political
campaign, falls under this prohibition.

Political Activities

Political activities referred to here are activities which influence the
election of candidates for political office most of which are referred to
as electioneering. Activities which can influence the election of a
political candidate are quite broad and range from contributions to a
political candidate to activities such as publishing the voting records of
incumbents running for reelection. Only some of these activities are
considered active electioneering which cannot be done by a church - - some
of this activity can be done by a 501 (c) (3) organization; it depends on
the type of activity.

Active electioneering cannot be done by a church. Active electioneering
involves actions such as endorsement of candidates and expenditures of
funds to expressly advocate the election or defeat of a candidate for
political office. Active electioneering is of three types: (1) a direct
contribution which is a monetary contribution given to a candidate; (2)
in- kind contributions which include giving things of value to a candidate
(such as a church mailing list) and paying for a communication which
expressly advocates the election or defeat of a clearly identified
candidate made in consultation with or with the knowledge of the
candidate; and (3) independent expenditures which are expenditures
expressly advocating the election or defeat of a political candidate made
without the knowledge of or consultation with any candidate.

Individuals, however, such as pastors, may participate in political
campaigns, as long as they do so as individuals, not in the name of the
church. Any individual, including a pastor, may wear different hats at
different times and, therefore, be involved in political activity, as long
as he is wearing the right hat.

The following is a list of activities that may be considered political
activities in the broad sense and that a church or pastor, in his
individual capacity and using his own funds, may wish to do. A "yes"
response means the activity is permissible, a " no" means it is not.

(1) Discuss the Positions of Candidates on Public Issues -- CHURCH - YES /
PASTOR - YES

(2) Endorsement of Political Candidates -- CHURCH - NO / PASTOR - YES

(3) Contributions to Political Candidates -- CHURCH - NO / PASTOR - YES

(4) In-Kind Expenditures in Favor of or Against Political Candidates --
CHURCH - NO / PASTOR - YES

(5) Independent Expenditures in Favor of or Against Political Candidates
-- CHURCH - NO / PASTOR - YES

(6) Contributions to PACs -- CHURCH - NO / PASTOR - YES

(7) Payment of Expenses for Attendance at Caucus of State/National
Convention -- CHURCH - NO / PASTOR - YES

(8) Appearance of Political Candidate at Church Meeting or Service --
CHURCH - YES / PASTOR - N/A

(9) Distribute:
(a) Candidate Surveys -- CHURCH - YES / PASTOR - YES
(b) Voting Records -- CHURCH - YES / PASTOR - YES
(c) Candidate Political Statement -- CHURCH - NO / PASTOR - YES

(10) Distribution by Others of Candidate Political Statements in Church
Parking Lot -- CHURCH - YES / PASTOR - N/A

(11) Rent Church List (at Market Value) Yes -- CHURCH - YES / PASTOR - N/A

(12) Non-Partisan Voter Education and Registration -- CHURCH - YES /
PASTOR - YES

(13) Church Bulletin or Newsletter:
(1) Political Ads at Regular Rate -- CHURCH - YES / PASTOR - N/A
(2) Political Ads at Less than Regular Rate -- CHURCH - NO / PASTOR - N/A
(3) News Stories -- CHURCH - YES / PASTOR - N/A
(4) Editorials -- CHURCH - NO / PASTOR - N/A

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