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Full-Text Articles in Religion Law
Thou Shalt Not Electioneer: Religious Nonprofit Political Activity And The Threat “God Pacs” Pose To Democracy And Religion, Jonathan Backer
Thou Shalt Not Electioneer: Religious Nonprofit Political Activity And The Threat “God Pacs” Pose To Democracy And Religion, Jonathan Backer
Michigan Law Review
The Supreme Court’s 2010 decision in Citizens United v. FEC invalidated a longstanding restriction on corporate and union campaign spending in federal elections, freeing entities with diverse political goals to spend unlimited amounts supporting candidates for federal office. Houses of worship and other religious nonprofits, however, remain strictly prohibited from engaging in partisan political activity as a condition of tax-exempt status under Internal Revenue Code § 501(c)(3). Absent this “electioneering prohibition,” religious nonprofits would be very attractive vehicles for political activity. These 501(c)(3) organizations can attract donors with the incentive of tax deductions for contributions. Moreover, houses of worship need …
Saving The Preachers The Tax Code's Prohibition On Church Electioneering, Nicholas P. Cafardi
Saving The Preachers The Tax Code's Prohibition On Church Electioneering, Nicholas P. Cafardi
Nicholas P. Cafardi