Tax-exempt organizations, including churches and religious bodies, hold a privileged status under federal law. However, this status comes with strict legal boundaries. Under the Johnson Amendment, these institutions are explicitly barred from endorsing candidates, contributing to campaigns, or participating in partisan political activities. If a religious organization crosses this line, citizens have the right to report the violation.
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Understanding the Rules
Before filing a report, it is vital to understand what constitutes a violation. Permissible activities often include non-partisan voter education or hosting candidate forums under strict guidelines. Violations typically involve:
- Explicitly endorsing or opposing a political candidate from the pulpit.
- Using church funds, resources, or staff to support a specific campaign.
- Distributing campaign literature or favoring one candidate over another in official publications.
Steps to Take
Reporting a suspected violation requires concrete evidence. Follow these structured steps to ensure your report is thorough and credible:
- Gather Evidence: Collect brochures, screenshots of social media posts, audio recordings, or videos demonstrating the political intervention.
- Document Details: Note the date, time, and specific individuals involved in the alleged partisan activity.
- File Form 13909: The Internal Revenue Service (IRS) handles these complaints. You must use the Tax-Exempt Organization Complaint (Form 13909) to submit your evidence.
