Iowa Intrigue: Church Politicking Letters May Have Partisan Purpose

The Iowa caucuses take place today, and on the eve of that important vote, the Associated Press has reported yet another wrinkle in what has been a campaign full of unexpected developments: Some pastors are receiving anonymous letters warning them that supporting Republican candidate Mike Huckabee could cost them their churches’ tax-exempt status.

I haven’t seen the letter, which was mailed anonymously, but the AP reported that it “alleged that the Internal Revenue Service is looking for churches that back candidates in violation of tax rules and mentioned Iowa Sen. Charles Grassley, a Republican who has sought information about spending by high-profile ministries.”

Americans United is certainly concerned about houses of worship violating their tax-exempt status by endorsing or opposing candidates for public office, and it’s true that the IRS has publicly stated that houses of worship, like all 501(c)(3) non-profits, must follow federal tax law that bars them from electioneering. But in this case, it looks like someone is misconstruing the law, perhaps as a form of partisan pressure.

Pastors are permitted to issue personal endorsements. Many in Iowa are backing Huckabee, while others are supporting different candidates. These types of endorsements are legal, as long as they do not come in the clergy’s official capacity (such as from the pulpit or in a church newsletter) and no church resources are spent on the effort.

Furthermore, the Grassley investigation has nothing to do with political involvement by churches. The Iowa senator has requested financial information from six large ministries because he’s concerned that they might be using non-profit status to enrich individual religious leaders, their spouses and family members. The Iowa letter’s raising of this irrelevant issue is a good sign that the missive isn’t really designed to educate pastors about federal tax law. 

That’s a shame, because some pastors need that education. Although most religious leaders follow the rules, Americans United continues to encounter examples of pastors who step way over the line. They issue endorsements from the pulpit, hold rallies for candidates in church or use church resources – like bulletins, marquee signs and letterhead – to promote or attack candidates. 

Every election year, Americans United produces letters and other educational materials to help religious leaders understand what the Internal Revenue Code says about politicking. Our materials are produced in conjunction with a Washington, D.C., law firm that specializes in this issue and, of course, our letters are never mailed anonymously.

Once the Iowa caucuses are over, attention will shift to New Hampshire, South Carolina, Florida and other states. Pastors in those states will still need education about what the law allows and what it does not. Here’s hoping they turn to Americans United and don’t rely on anonymous mailings. 

For accurate information about this important issue, please visit AU’s special Web site, projectfairplay.org.

 

By Rob Boston