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Full-Text Articles in Religion Law
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
Churches, like other 501(c)(3) organizations are subject to a prohibition on electioneering. This prohibition has survived decades of constitutional challenges because the tax exemption that 501(c)(3) organizations enjoy is a privilege and not a right. This article examines the claim of churches that they have a right to intervene in elections contrary to existing IRS regulations based on the free exercise clause and the Religious Freedom Restoration Act, and finds such claims wanting.
The article explains that tax exemption and the ability to attract tax deductible gifts are a form of government and taxpayer subsidy. This subsidy exists for 501(c)(3) …