As part of a multifaceted approach to addressing the untenable state of affairs concerning the 501(c)(3) political campaign prohibition, the Commission concluded the following:
Members of the clergy should be able to say whatever they want in the context of their religious services or their other regular religious activities without fear of IRS reprisal—even when these communications include content related to political candidates. Such communications would be permissible provided that the organization does not expend incremental funds in making them. In other words, as long as the organization’s costs would be the same with or without a political communication, the communication would be permissible.
Secular 501(c)(3) organizations should have comparable latitude when engaging in their regular, exempt purpose activities and communications.
Current IRS policy of not permitting tax-deductible funds to be disbursed for political purposes should be preserved.
To view the full recommendation, please click here.