Is IRS Investigation Intended to Protect -- or Prohibit -- Churches from Politics?
by Allie Martin and Jody Brown
February 28, 2006
(AgapePress) - - The IRS is warning some churches and non-profit groups that their tax-exempt status may be in jeopardy for taking part in prohibited political activity. The chief counsel for a non-profit ministry in Mississippi says that announcement is alarming. The Internal Revenue Service says it found what it calls a "disturbing" amount of illegal political activity in churches and charities after looking into complaints from the 2004 election. Alleged violations during that election cycle included distributing campaign literature and lists recommending candidates, inviting candidates to appear at church meetings, and endorsing or opposing candidates from the pulpit.
Now the federal agency says it is preparing to investigate and stop any violations during the current election cycle. IRS commissioner Mark Everson tells The Washington Times his agency "want[s] to stop improper activity during -- not after -- the election cycle." Everson's comments imply the investigation hopes to prevent charities and churches from being drawn into the political fundraising process. "We can't afford to have our charitable and religious institutions undermined by politics," the IRS spokesman says.
Steve Crampton, chief counsel with the American Family Association (AFA) Center for Law & Policy, sees the IRS proclamation as an important milestone for groups such as AFA. "I'd say they have essentially thrown down the gauntlet and have now challenged, openly, those of us who dare to speak to matters of politics to either put up or shut up, as it were," the attorney says.
"So it's kind of a crossroads moment for many of us," Crampton adds, "And frankly, I'm a little surprised that the IRS has taken the tack that it has." The lawyer explains that the guidelines governing such activity of non-profits can be confusing.
"What the IRS has done is reissue its guidelines with really some new commentary," he says, "and it's very interesting because, by their own admission, there are a lot of vague and unclear sections to the existing law governing the matter."
But he also feels the IRS may be purposely exploiting that fact. "You've got a horrific situation where essentially to weigh in at all is to risk putting up your non-profit status -- and I think to some degree this is somewhat what the IRS intends," he says.
The IRS has moved to revoke the tax-exempt status of three non-profit groups relating to the alleged violations during the 2004 election. According to news reports, more than three dozen churches and at least another 16 non-profits received letters of reprimand for violating rules dealing with involvement in politics. The IRS says the groups involved represent "the full spectrum of political viewpoints."