Nothing heats up a good conversation like religion or politics. Because religion is often the topic of discussion in churches and in an association, let’s skip it as a conversation topic and go right to politics.

Does that kind of leading paragraph startle you somewhat? Well, it startles me, and I wrote it. I know that November 2010 is one of those months for a general election. Throughout our nation people will vote on the entire membership of the House of Representatives. One-third of the Senators are up for re-election. In Texas, we will be voting on several positions including governor. In our county we will be voting on county officials and many local judges.

With all of those positions locally and nationally to fill, most of us have some favorite candidates that we want to support and encourage others to support. Likewise, we have some candidates that we had just as soon not be elected. Realistically, there are some candidates that we have never heard of and we have no idea what the office they are seeking does.

As a citizen of the United States, a resident of both Texas and Denton County, and as a registered voter, I have the opportunity, privilege, and duty to vote in November. As an individual, I also have the right to encourage you to vote and maybe to even vote for my favorite candidates.

Sometimes we assume that because we have these individual rights, we also have these same rights as churches and as individuals within our churches. It is at this point that we must be careful. Churches have been granted a 501(c)(3) income tax exemption. Among other things, a church does not pay income tax on its offerings, and donors may deduct their donations as a charitable contribution. While many churches in the past have openly endorsed and even supported various political candidates, beginning in 1999, the IRS began to enforce the provisions in Section 501(c)(3) of the tax code that prohibit churches from any participation in political campaigns on behalf of or in opposition to any candidate for public office. That year a church lost its tax exempt status for its political activity.

While it can be very confusing as to what a church may or may not do in regards to political activity, suffice it to say that a church may encourage its members to be good citizens and exercise their rights to vote, but it may not endorse, finance, or give special privilege to a particular candidate. The following internet links will

give greater clarification for churches as they consider their roles in any future elections:

Articles from the IRS

Article from Richard Hammar, leading tax attorney

Simplified chart on churches and political activity

While we are often tempted to do what we want to do, we must remember that we live in a nation where we have determined that we will live by a set of laws. Our churches are beneficiaries of many of those laws, while other laws put restrictions on our churches. Take the time to familiarize yourself and your church with what you can and can’t do as we approach another time of campaigns and elections

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