Church-State Watchdog Group Offers Comments On Tax Agency’s Proposed Regulations To Enforce ‘No Politicking’ Rule
Partisan electioneering by tax-exempt churches is a significant national problem so the Internal Revenue Service must have clear and effective policies in place to respond, Americans United for Separation of Church and State has told the federal tax agency.
The IRS is soliciting comments for new rules governing the enforcement of provisions in federal tax law that bar churches and other tax-exempt religious organizations from endorsing or opposing candidates.
Earlier this year, a federal court issued a ruling about IRS procedure that has required the government agency to clarify its internal policies regarding investigations of houses of worship.
“The rules need to change to get necessary investigations back on track,” said the Rev. Barry W. Lynn, Americans United executive director. “The law forbids tax-exempt churches to intervene in partisan politics, and the IRS needs an effective mechanism to enforce that mandate.”
Americans United outlined its views in comments filed with the IRS yesterday.
“Given the pervasiveness of church politicking violations, as well as efforts by some organizations in recent years to encourage houses of worship to blatantly violate federal law,” observed AU, “having a clear and valid enforcement regime is absolutely essential for the ongoing protection of religious liberty.”
AU said the provisions of federal tax law serve to protect the integrity of religion.
“Americans United has long recognized that religion flourishes best when the wall between church and state is vigilantly maintained,” the letter asserts. “Church politicking embroils houses of worship in divisive battles, pitting congregants against each other and their clergy.”
Continued AU, “The IRS limitation on partisan politicking is an important legal requirement that ensures that houses of worship, like all other non-profit organizations, do not embroil themselves in partisan disputes.”
AU’s letter to the IRS, signed by Lynn and Legislative Director Aaron D. Schuham, notes that the organization has a special interest in this area. Since 1996, Americans United has sponsored Project Fair Play, an educational effort designed to help pastors, laypeople and citizens understand the “no politicking” rule.
In cases of egregious violations of the law, AU files formal complaints with the IRS. Ninety-seven such complaints have been filed since 1996.
The issue of church politicking has become more controversial in recent years. The Alliance Defense Fund (ADF), a Religious Right legal group, has been urging pastors to violate the “no politicking” rule by endorsing or opposing candidates from the pulpit. The ADF hopes to spark a new test case and challenge federal tax law in court.
© 1947 - 2010