Political and Lobbying Activities of Religious Organizations

Political activities and legislative activities are two different things and are subject to two different sets of rules for nonprofit organizations, including churches, which are exempt under I.R.C. §501(c)(3). The rules depend on the type of tax-exempt organization, the type of activity (political or legislative) at issue, the scope or amount of the activity conducted, and the consequences of exceeding the given set of limitations.

The Internal Revenue Service has issued this Statement which is adapted from IRS Publication 1828, Tax Guide for Churches and Religious Organizations (February 2004).

Click here for the full text of IRS Publication 1828 (September 2003). It is a 28-page document in .pdf format. It is also available in Spanish.