Promote Democracy But Remember the Rules

  In the midst of this election year, many congregations, and individuals, are getting active in the political process. Here’s a primer on what activities congregations are permitted.
  Generally speaking, congregations can support issues, but not candidates. The support of candidates courts the loss of tax-exempt status from the Internal Revenue Service. Here are guidelines developed by the IRS and the UUA’s Washington Office:
  Work on Issues: Congregations and their representatives may work publicly on moral and political issues such as abortion, the death penalty, the environment, poverty, etc., by advocating positions to the public and to elected officials; educating and mobilizing congregants and the general public; and working in local coalitions on issues of social justice.
  Voter Registration: Congregations can educate and register voters if done in a nonpartisan manner. These activities include holding voter registration drives. Congregations are encouraged to join with community groups that may have programs under way. Five groups that the UUA is working with include Faithful Democracy, www.faithfuldemocracy.org; Campaign for Communities,www.earthday.net; NAACP National Voter Fund, www.naacpnvf.org; Project Vote/ACORN, www.projectvote.org; and Southwest Voter Registration Education Project, www.svrep.org.
  Lobbying: Within narrow limits, congregations and their representatives may engage in lobbying—defined by the IRS as advocating for or against specific pieces of legislation—as an “unsubstantial” portion of an organization’s activities. The IRS has not provided a guideline for what is considered “unsubstantial,” but experts generally agree that up to 5 percent is acceptable.
  No Partisan Activity: There is a total ban on partisan political activity. Congregations and their representatives can do nothing that advocates for or against candidates or political parties. This includes endorsing candidates, fundraising on behalf of candidates, and donating meeting space. Candidate questionnaires and forums are acceptable as long as all major candidates are invited to participate.
  The IRS prohibitions do not pertain to individuals. Pastors may put bumper stickers favoring candidates on their cars. They may work on behalf of a candidate during their free time. However, a minister who endorses a candidate at a church function or through church publications runs afoul of the tax code.
  The IRS has never specifically addressed the issue of churches inviting candidates to speak from the pulpit, a common practice in some churches. It would appear from what guidelines do exist, however, that such activity violates the tax code.
  Many UU congregations impose limits on themselves, for instance not taking positions on issues, because some in the congregation are likely to oppose most proposed stands. Some congregations require approval by 75 percent before endorsing an issue. At other congregations the social concerns committee is authorized to take stands in its name only, if two-thirds of committee members agree.

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