In the August, 29 2024 edition of the New York Law Journal, partners Barry Black, Christopher Byrnes and Hillary Byrnes offer expert analysis on the legal boundaries that religious organizations and clergy must navigate during election years. With the 2024 election approaching, the importance for churches and clergy to understand the restrictions imposed by the IRS’s 501(c)(3) tax-exempt status, which prohibits political campaign intervention. This includes endorsing or opposing candidates or using church resources for political purposes.
While churches cannot support political candidates, they are free to advocate for public policy issues, as long as it doesn’t cross into campaign intervention. It also explains that churches can educate voters in a neutral manner, for example, through nonpartisan voter guides. Furthermore, churches may invite candidates to speak, but must ensure equal opportunities for all candidates. Religious leaders are advised to consult with legal counsel to ensure compliance and avoid potential penalties, including loss of tax-exempt status.
Read the full article here.