Will our congregation's political activity affect its tax status?

Are there examples of what kind of political activity is and is not permissible?

The congregation must understand what political activity is permissible and what is not in order to maintain itself as a tax exempt organization.

501(c)(3) organizations are prohibited from certain political activity.  It is important to understand what political activities are strictly prohibited and what constitute permissible actions. 

See the three references listed below for more information:

Examples of prohibited activities:

• Contribution to candidates or campaigns
• Direct endorsement of a candidate
• Indirect activities that would clearly favor one candidate
  

Examples of permissible activities:

• Voter guides/encourage voting
• Debates
• “Equal opportunity” speeches
• Lobbying activities are not completely prohibited, but are limited. Test is whether a substantial part of the non-profit’s activities are to influence legislation. Most congregations do not exceed substantial part tests.

For additional helpful information, with examples, regarding political activity see also :

See IRS Publication 1828 Tax Guide for Churches and Religious Organizations  Guía Tributaria para Iglesias y Organizaciones Religiosas   IRS Revenue Ruling 2007-41  Political and Lobbying Activities - (Adapted from IRS Publication 1828, Tax Guide for Churches and Religious Organizations - February 2004)  Called to be a Public Church: 2008 ELCA Voting and Civic Participation Guide   Political Activity Guidelines for Catholic Organizations 2007 Politics and the Pulpit 2004: A Guide to the Internal Revenue Restrictions on the Political Activity of Religious Organizations