[Peace-discuss] the IRS and tax exemption

[Karen Medina]

[After a working group meeting last week, I revisited 
http://www.irs.gov
I stand somewhat corrected - karen medina]

According to an IRS publication entitled: tax guide for 
Churches and Religious Organizations: benefits and 
responsibilities under the federal law*, which refers to IRC 
section 501(c)(3) :
- no substantial part of its activity may be attempting to 
influence legislation
- the organization may not intervene in political campaigns 

It goes on to say (with slightly different emphasis):
"- they must not devote a substantial part of thier 
activities to attempting to influence legislation
- they must not participate in, or intervene in, any 
political campaign on behalf of (or in opposition to) any 
candidate for public office"

"... no organization, including a church, may qualify for IRC 
section 501(c)(3) status if a substantial part of its 
activities is attempting to influence legislation (commonly 
known as lobbying)."

[...]
"A church or religious organization will be regarded as 
attempting to influence legislation if it contacts, or urges 
the public to contact, members or employees of a legislative 
body for the purpose of proposing, supporting, or opposing 
legislation, or if the organization advocated the adoption or 
rejection of legislation."

[...]
"Churches and religious organizations may, however, involve 
themselves in issues of public policy without the activity 
being considered as lobbying. For example, churches may 
conduct educational meetings, prepare and distribute 
educational materials, or otherwise consider public policy 
issues in an educational manner without jeopardizing their 
tax-exempt status."

[...]
"The IRS considers a variety of factors, including the time 
devoted (by both compensated and volunteer workers) and the 
expenditures devoted by the organization to the activity, 
when determining whether the lobbying activity is 
substantial." 

* (The TGfCaRO publication has no publication date. odd.)