In the United States, tax-exempt organizations—including churches and religious institutions categorized under section 501(c)(3) of the Internal Revenue Code—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 these rules can jeopardize an organization’s tax-exempt status.
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Understanding the Prohibition
The restriction on political activity is a core tenet of the tax code regarding 501(c)(3) entities. While religious leaders are free to express their personal opinions, they may not use the resources, pulpit, or official capacity of the church to endorse or oppose political candidates. This includes:
- Making direct contributions to political campaigns.
- Distributing statements or literature that favor or oppose a candidate.
- Engaging in activities that reflect a clear bias toward a political party or candidate.
Steps to Report Potential Violations
If you believe a church or religious organization is engaging in prohibited political campaign activity, the appropriate federal agency to contact is the Internal Revenue Service (IRS). The IRS is responsible for the administration and enforcement of these tax laws.
Gather Documentation
Before submitting a report, you must collect concrete evidence. Anecdotal claims are rarely sufficient for an investigation. Useful evidence includes:
- Audio or video recordings of sermons or events where political endorsements occurred.
- Copies of newsletters, bulletins, or emails sent by the church that explicitly support or oppose a candidate.
- Photographs of political signage or campaign materials displayed on church property in a manner that constitutes an endorsement;
- Transcripts of official social media posts from the organization’s verified accounts.
Complete Form 13909
The IRS utilizes Form 13909, Tax-Exempt Organization Complaint (Referral) Form, to process allegations of misconduct. You can find this form on the official IRS website. When filling it out, provide as much detail as possible, including:
- The name, address, and website of the church.
- A clear description of the alleged political activity.
- The dates and locations where the activity took place.
- Your contact information (though you may submit anonymously, providing contact details allows the IRS to request further information if necessary).
Submission Process
Once the form is completed, you can submit it via the following methods provided by the IRS:
- Email: eoclass@irs.gov
- Fax: (855) 214-7520
- Mail: Internal Revenue Service, TE/GE Referral Group, 1111 Constitution Ave, NW, Room 9052, Washington, DC 20224
What Happens Next?
It is important to understand that due to strict taxpayer privacy laws, the IRS generally cannot disclose the status or outcome of a specific investigation to the person who filed the complaint. If an investigation is opened, it is handled confidentially. The IRS will review the provided evidence to determine if the organization has violated its tax-exempt status requirements. If a violation is confirmed, the IRS may take corrective actions, which can range from warnings and fines to the revocation of the organization’s tax-exempt status.
Limitations and Considerations
It is vital to distinguish between political campaign intervention and other types of expression. Churches are permitted to engage in non-partisan educational activities, such as hosting voter registration drives or inviting all candidates to speak at a forum, provided the events are balanced and do not favor one candidate over another. Reporting a church should be based on clear evidence of partisan intervention rather than disagreements over social or moral issues, which are generally protected under the umbrella of religious expression.
