Your Church and Politics: Can You Influence Legislation?

By Raul Rivera

We are just one month away from election Tuesday!

While many individuals are talking and debating about who should be the next president, what about the other issues that will be on the ballot?

In addition to presidential candidates, there are many state and local issues that we will need to vote on come election Tuesday. But unfortunately, not many people are familiar with these matters when they step up to the voting booth.

Although voting for the next leader of our country is important, the other issues on the ballot can, and will, shape the future of our communities.

Consider the most recent laws that have been passed in our country, or maybe in your state, that pertain to same-sex marriage and transgender bathrooms.

Have these laws already affected your church? How might any future laws impact your church?

We can only speculate when it comes to the second question, but in order to do that we must be able to first answer the following question:

What can your church do when it comes to influencing legislation?

Let us find out!

Influencing legislation

Section 501(c)(3) limits organizations from engaging in substantial efforts to influence legislation. The meaning of “substantial” has been poorly defined by the Internal Revenue Service (IRS), which leaves a lot up to interpretation.

However, IRS Publication 1828 tells us that,

“A church or religious organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.”

This text provides a description of behavior that is deemed “attempting to influence legislation.” Yet, it is important to remember that this does not mean a church cannot participate in these activities, only that the activities cannot be a “substantial” part of its activity spectrum.

According to Publication 1828, activities that would not be considered attempts to influence legislation include

• conducting nonpartisan educational meetings,
• preparing and distributing nonpartisan educational materials, and
• considering public policy issues in a nonpartisan educational manner.

We can recognize the key theme here as being both nonpartisan (neutral) and educational.

The issue is not whether the church can participate in influencing legislation. Rather, the issue lies in the size and scope of its participation in legislative influence compared with the church’s activities as a whole.

Therefore, what we need to know is how legislative activity is measured.

Measuring legislative activity

There are two tests that may be used to determine the substantialness of an organization’s attempt to influence legislation in relation to its overall activities:

1. the substantial part test, and 
2. the expenditure test.

Unfortunately, churches are not eligible to participate in the expenditure test. (All other tax-exempt organizations may elect to use either test.)

Through the substantial part test, a church’s attempt to influence legislation in relation to its overall activities is determined “substantial” on the basis of all pertinent facts and circumstances in each case.

The IRS considers a variety of factors when determining whether the lobbying activity is substantial.

Some factors include the time devoted to lobbying (by both compensated and volunteer workers), and the expenditures (finances) paid by the organization to the activity.

In essence, it is not that the church cannot participate in legislative activities, it is only that those activities cannot be substantial.

As Christians, it is our duty to see God’s moral law implemented throughout this country.

If your church chooses to participate in legislative activities, examine the time and resources that will be used to help determine the substantialness of the activities.

A case of substantial activity

There was a tax-exempt ministry founded on spreading Christian principles through radio, television broadcasting, and published literature.

The ministry encouraged the members of its audience to contact their representatives in Congress in order to influence how they should cast their vote for a number of issues.

As a result, the ministry was notified by the IRS that its status would be revoked for engaging in substantial activity aimed at influencing legislation and for intervening in political campaigns on behalf of candidates running for public office.

The ministry paid the penalties owed and then filed suit in a federal court challenging the IRS.

A federal district court ruled in the ministry’s favor; however, this ruling was reversed by a federal appeals court. (See Christian Echoes National Ministry, Inc. v. United States, 470 F.2d 849 (10th Cir. 1972) for more details.)

The mistake this ministry encountered was that the majority of its activities were focused on influencing legislation. Perhaps the outcome of the federal appeals court would have been different if the ministry's activities had been less than substantial.

Lobbying for the win

I think we can all agree when I say that it is time for the church to take action! We are living in a world that needs to hear the message of hope and love from the Church.

As Christians, living in a country that bases its principles on freedom and democracy, it is our duty to see God’s moral law implemented throughout this country.

There are people who will tell you that if you become 501(c)(3) approved then your church will no longer have a voice. But that is simply not true. Your church has a voice, so let it be heard.

The key is to know the rights your church has and what strategies to implement in this day and time. If you have not yet attended, I urge you to come to one of our conferences. Throughout the conference, you will learn strategies that position you and your church to be the head and not the tail.

Handpicked Content For You:

• “Does a Church Need to be 501(c)(3) Approved?”
• “Same-Sex Marriage, Now Transgender Bathrooms; What Churches Should Know”
• "Is Your Church Prepared for an Emergency?"

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