Resources

The following resources created by AU provide the basics on how a church or a religious organization can protect itself from making illegal political endorsements that would jeopardize its tax exemption.

  • Letter to Religious Leaders for Election Season 2008

    Dear Religious Leader,
    As Election Day draws near, candidates and their supporters may seek help or endorsements from your house of worship. Thus, this is a good time to familiarize yourself with the law governing electioneering by nonprofit organizations. Read More»

  • Public Opinion Polls Show Broad Opposition To Church Partisanship

    In September of 2008, Southern Baptist-affiliated LifeWay Research released a public opinion poll that showed broad opposition to church endorsements of political candidates or any use of church resources to support candidates’ campaigns. In a survey released in August of 2008, similar results were reported by the Pew Research Center. Read More»

  • Frequently Asked Questions

    Religious leaders frequently have questions about the appropriate role of religion in politics and what activities houses of worship may undertake in the political process. This guide, based on information provided by two tax attorneys who are experts in non-profit law, is designed to answer some of the common questions about this subject. Read More»

  • Church & State Article: Religious Right Groups Want Pastors To ‘Cross The Line’ On Church Politicking – And Spark A Court Showdown

    The Alliance Defense Fund, a national Religious Right legal group founded by television preachers, is urging religious leaders to violate the law barring church electioneering during services on Sept. 28. This editorial from Church & State magazine explains why clergy should reject the ADF overture for legal and ethical reasons: Read More»

  • Religious Leaders Speak Out On Pulpit Partisanship

    Many religious leaders think it’s unwise for clergy to use the pulpit for candidate endorsements or other partisan politicking. Read More»

  • Pew Research Center Poll on Religion in Public Life

    The Pew Research Center is a respected organization that conducts some of the best polling available about the role of religion in public life. In August of 2008, the Pew Center released a poll finding that more Americans than ever – including self-identified conservatives – were questioning the appropriateness of mixing religion and politics. See the full results of the poll here. Read More»

  • Branch Ministries Court Decision

    In May of 2000, the U.S. Court of Appeals for the District of Columbia Circuit ruled unanimously that the Internal Revenue Service acted properly when it stripped the tax exemption of a New York church that had placed a full-page newspaper ad urging people not to vote for Bill Clinton for president. The court’s decision in Branch Ministries v. Rosotti is important because it debunks claims that houses of worship have a free-speech right to endorse or oppose candidates. Read More»

  • The IRS, Churches And Tax Law Enforcement: Robertson, Falwell And Others Have Been Penalized

    Advocates of pulpit partisanship occasionally make the claim that the Internal Revenue Service doesn’t really enforce the “no-electioneering” provision of federal tax law or that it has little interest in doing so. Read More»

  • Update: Religious Leaders Strike Back Against ADF Gambit!

    The Alliance Defense Fund, a nationwide network of Religious Right attorneys founded by TV and radio preachers in 1993, has launched a national campaign to urge pastors to defy federal tax law from the pulpit on Sept. 28. Read More»

  • Brochure: Religion, Partisan Politics and Tax Exemption

    This brochure provides an overview of church politicking. Read More»