ARTICLE: TAX CONSEQUENCES WHEN CHURCHES PARTICIPATE IN POLITICAL CAMPAIGNS Skip over navigation
LexisNexis® Browse Law Reviews and Treatises
Skip over navigation
Sign in with your lexis.com® ID to access the full text of this article.
-OR-
Order the full text of this article if you do not have a lexis.com® ID.
 
Price: 
US $22.00 (+ tax)
 
 

Copyright 2007 The Georgetown Journal of Law & Public Policy 
The Georgetown Journal of Law & Public Policy

ARTICLE: TAX CONSEQUENCES WHEN CHURCHES PARTICIPATE IN POLITICAL CAMPAIGNS

Winter, 2007

5 Geo. J.L. & Pub. Pol'y 145

Author

ALLAN J. SAMANSKY *

Excerpt

I. INTRODUCTION

Churches 1 are not eligible to receive deductible contributions 2 and may not be tax exempt if they intervene in political campaigns. 3 Unlike an analogous restriction on lobbying, 4 there is no exemption for an insubstantial amount of campaign activity 5 Any intervention or participation that favors or opposes a candidate in a political campaign should result in loss of significant tax benefits 6 The Internal Revenue Service 7 and many commentators 8 take the position that the ban on partisan political activity should be vigorously enforced against churches and should apply to core religious activities such as sermons. This article demonstrates that this approach needlessly threatens religious liberties, causes undue entanglement of government with religion, and adversely affects political campaigns The article also offers a proposal that treats churches and their members fairly, but takes account of valid concerns about involvement of tax-favored institutions in political campaigns.

Churches have ignored, or even flagrantly disobeyed, the ban against intervening in elections for over fort) years. 9 They have continued to do so in recent elections. 10 For example, in the month before the 2004 election, the New York Times identified a pastor in Philadelphia who planned to endorse Senator Kerry from the pulpit and included the name of his church. 11 In the same article, other pastors were reported as "determined . . . to urge parishioners to vote for . . . [Kerry], regardless of what tax laws ...
 
 
If you are interested in obtaining a lexis.com® ID and Password, please contact us at 1-(800)-227-4908 or visit us at http://www.lexisnexis.com/.
Search Documents
 
eg., Environmental Insurance Coverage Under the Comprehensive General Liability Policy
 
 
 
 

Lexis® Web - The only search engine that delivers free web content specifically from legal sites validated by LexisNexis® attorney editors and includes tools for faster research and more relevant results.

 
LexisNexis Store
Research Now - Go to lexis.com
Connect the Dots - Free 1 hour webcast
Share. Network. Discover. - Go to LexisNexis Communities