When operating under Section 501(c)(3) of the Internal Revenue Code, churches and other religious organizations enjoy significant tax-exempt benefits. However, this tax-exempt status comes with a strict legal caveat known as the Johnson Amendment. Under federal law, these organizations are strictly prohibited from participating in, or intervening in, any political campaign on behalf of, or in opposition to, any candidate for public office. Violating this rule can jeopardize their tax-exempt status.
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Understanding the Rules
While churches are allowed to speak out on broad moral or social issues, they cross the line into illegal political campaign intervention when they endorse candidates, make partisan contributions, or use church resources to sway an election. Crucially, enforcement by the Internal Revenue Service is primarily complaint-driven. The agency does not actively monitor weekly worship services, meaning the responsibility often falls on citizens to report suspected violations.
Steps to Take Action
If you observe a tax-exempt religious organization overstepping legal bounds, you have the right to file a formal report. Follow these essential steps to ensure your submission is thorough and effective:
- Gather Concrete Evidence: Before filing any paperwork, collect tangible proof. This includes audio or video recordings of sermons, physical bulletins, screenshots of official social media posts, or printed newsletters where a candidate is explicitly supported or opposed.
- Identify the Organization: Make sure you have the exact legal name, physical address, and employer identification number of the church in question, if available.
- Utilize Form 13909: The primary mechanism for reporting misconduct is the IRS Tax-Exempt Organization Complaint (Referral) form. This document allows individuals to submit detailed allegations regarding non-compliance.
When filling out Form 13909, be as specific as possible. Clearly describe the nature of the political intervention, provide the exact dates and times of the incidents, and attach your collected evidence. Submissions can be mailed or faxed directly to the IRS according to the instructions provided on the official form documentation.
What Happens Next?
Due to strict federal privacy laws protecting taxpayers and tax-exempt entities, the IRS generally cannot disclose whether an investigation has been opened or what specific actions are being taken against a reported organization. Nonetheless, filing a formal complaint remains a vital accountability measure to ensure that religious institutions respect the separation of church and state mandated by federal tax laws.
It is important to understand that the IRS evaluates these reports based on a “facts and circumstances” test. Not every mention of a political topic constitutes a violation. For example, a church may invite candidates to speak at a forum, provided the event is non-partisan and offers equal opportunity to all candidates for that office. The critical distinction lies in whether the activity indicates a clear preference for or against a specific individual seeking election.
Best Practices for Documentation
To make your referral as effective as possible, ensure your documentation is organized and objective. When providing your account of events, focus on specific actions rather than personal opinions or interpretations. If the activity occurred online, capture the URL and take high-resolution screenshots that include the date stamp and the source of the information. If the activity occurred during a service, a clear transcript of the relevant portion of the sermon or event can be more impactful than a vague summary.
Maintaining Perspective
Remember that the process is not designed for individuals to engage in personal vendettas or to suppress speech that is merely controversial or uncomfortable. The focus of the regulatory framework is specifically on preventing tax-subsidized organizations from acting as political campaign arms. By maintaining a focus on documented, overt campaign intervention, you provide the IRS with the necessary information to determine if a formal examination of the organization’s tax-exempt status is warranted.
Resources for Further Research
If you have questions about whether a specific behavior is prohibited, the official Internal Revenue Service website provides extensive guidelines regarding the “Restriction of Political Campaign Intervention.” Reviewing these resources can help you distinguish between permissible lobbying on legislation—which is often allowed for 501(c)(3) entities—and prohibited partisan political activity. Utilizing these official channels ensures that your report is grounded in the current interpretation of the Internal Revenue Code.
