Under current law, churches and other IRC § 501(c)(3) tax-exempt organizations are prohibited from engaging in such activity and risk losing their tax-exempt status if they do. While this outcome is rare, it is possible. This report provides an overview of the current tax and campaign finance law relevant to this legislation, a discussion of how each bill would amend current law, and a chart that compares the bills.
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Description
Under current law, churches and other IRC § 501(c)(3) tax-exempt organizations are prohibited from engaging in such activity and risk losing their tax-exempt status if they do. While this outcome is rare, it is possible. This report provides an overview of the current tax and campaign finance law relevant to this legislation, a discussion of how each bill would amend current law, and a chart that compares the bills.
This report is part of the following collection of related materials.
Congressional Research Service Reports
The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.
Lunder, Erika & Whitaker, L. Paige.Campaign Activity by Churches: Legal Analysis of Houses of Worship Free Speech Restoration Act,
report,
June 14, 2005;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metacrs8734/:
accessed May 3, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.