One of the more common strategies any candidate or campaign seeks to employ is to use the endorsement of high profile individuals who are willing to lend their name and personal support to a candidate with the intention of influencing others to do the same. But the issue gets a bit sticky when those endorsing are connected to a church or a major religious organization.
But perhaps before answering whether they should, the first question to ask is can they legally endorse political candidates?
Under the 501 (c) (3) section of the Internal Revenue Service Code, it states that churches may engage in some “legislative activity” and still qualify for favored tax status, as long as such activity is not more than an “insubstantial” part of its overall activity in terms of time and money (e.g., worship service, Sunday school programs, etc.).
In other words, the amount of permissible legislative activity is somewhat vague. Legislative activity that amounts to 5 percent of all church activity is generally considered “safe.” Legislative activity between 5 and 20 percent is less certain and, therefore, less safe. Activity over 20 percent has been found unacceptable by the Internal Revenue Service, although the rule has rarely been enforced.
Under IRS guidelines, legislative activity is defined as any conduct intended to influence legislation, initiatives or referendums. However, the code places no limitations on the legislative activity of church members – including pastors who act as individuals, not as representatives of the church.
David French, an attorney with the American Center for Law and Justice, founded by Jay Sekulow, says pastors have every right to personally endorse candidates.
“Pastors absolutely have the right to endorse candidates, French said in an email response to The Christian Post. “If they do so in their individual capacity, they have no fear of IRS sanction. If, however, they do it ‘officially,’ as part of their role and duties as pastor, they may endanger their church’s tax exemption.”
