Originally Posted by Guest

A church, as a tax-exempt organization under Internal Revenue Code (“IRC”) § 501(c)(3), is absolutely prohibited from directly or indirectly participating or intervening in any political campaign in support or opposition to any candidate for elective public office. See Treasury Regulation §1.501(c)(3)---1(c)(3)(iii).

This prohibition applies to all national (federal), state, or local elective public office campaigns.

See IRS Revenue Ruling 2007-41 (provides concise summary of law, factors, and 21 situational factual examples covering a wide range of issues within this topic).

Note: A church pastor or minister may mention a candidate or a near future election but may not speak in favor of (or encourage the congregation to vote for or against) a particular candidate.