Churches and Politics: What’s Allowed?

As candidates vie for Christian voters, churches and Christian nonprofit groups must follow IRS rules about political activities.

As the presidential election nears, both sides of the political aisle are trying to motivate Christian voters to turn out for their candidate.

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According to Pew Research, most Christians lean toward the Republican party, but both sides try to engage this large voting group. According to Gallup in 2023, 68% of Americans identify with a Christian religion.

Candidates visit churches and speak to religious groups along their campaign trail in the hopes of winning voters to their side.

Before withdrawing from the 2024 presidential race, President Joe Biden addressed the congregation at Mt. Airy Church of God in Philadelphia.

Vice President Kamala Harris, also, has not shied away from trying to connect faith to politics. In September 2022, she addressed the National Baptist Convention in Houston, Texas.

She recounted her work in various elected roles from district attorney to vice president. “These were all, for me, acts of faith born out of being taught to believe in what is possible and what can be, unburdened by what has been,” she said.

Former President Donald Trump has spoken to many faith-based groups, including the Faith and Freedom Coalition. In June, he told the gathering, “Never again will the federal government be used to target Americans of faith.”

Aside from the candidates themselves, groups have formed that work to rally Christians to vote a specific way.

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On the right, Turning Point USA Faith “is dedicated to empowering Christians to put their faith into action.” It is hosting Clear Truth conferences at several churches over the next few months  to share “cultural convictions in alignment with orthodox doctrine and historical Christianity.”

On the left, Black Church Political Action Committee is working “to engage 1,000,000 voters in swing states to participate in voter registration, voter education, and voter mobilization for the 2024 Election Cycle. By empowering faith leaders, community leaders, and connected family members and friends, this program will make a significant difference in swing states across the country.”

All of this begs the question: what political activities can churches and other religious nonprofit groups engage in legally?

According to the Internal Revenue Service, “Section 501(c)(3) organizations are precluded from, and suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office.”

Contributions to a political campaign or public statements on behalf of the group, either supporting or opposing, any candidate for public office, “clearly violate the prohibition against political campaign activity.”

Examples of political activities that don’t violate the IRS regulations include holding non-partisan candidate forums, voter registration, and get-out-to-vote drives.

But voter education activities favoring one candidate would be a violation.

The IRS provides factual scenarios illustrating what is acceptable or unacceptable political activity for churches and nonprofits.

The IRS rules are “not intended to restrict free expression on political matters by leaders of organizations speaking for themselves, as individuals. Nor are leaders prohibited from speaking about important issues of public policy,” the IRS explains.

Alliance Defending Freedom (ADF), a public interest law firm that often defends churches and charities on free speech grounds, has also published an election guide for pastors and churches.

It notes that pastors can speak about political issues, but should not support or oppose candidates while acting in their official capacity as a church leader. They can, however, support or oppose a political candidate when speaking in a personal capacity.

It also warns churches they should not allow their facilities to be “used in partisan ways which could be perceived as supporting a particular candidate for elective public office.”

The NAACP provides similar advice in its church and election activities guide.

When it comes to inviting a candidate to speak at a church meeting or service, ADF advises that churches consider how it will maintain an equal opportunity for all political candidates.

ADF refers to the Johnson amendment, legislation authored by former Senator Lyndon Johnson and passed by Congress in 1954. It prohibited 501(c)(3) organizations, which includes charities and churches, from engaging in any political campaign activity. ADF’s position is that the Johnson amendment is an unconstitutional violation of the First Amendment.

According to the IRS, “to the extent Congress has revisited the ban over the years, it has in fact strengthened the ban. The most recent change came in 1987 when Congress amended the language to clarify that the prohibition also applies to statements opposing candidates.”

Political science Professor John Vile of Middle Tennessee State University says the Johnson Amendment has rarely been enforced. In 1992, the government withdrew the tax exempt status of Church at Pierce Creek in New York after it paid for an advertisement against the election of President Bill Clinton.

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