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IRS sued over pulpit electioneering, but few got election messages at church

December 9, 2012

Concern about tax-exempt religious groups literally using a bully pulpit to get their congregants to vote a certain way apparently was greatly exaggerated.


5 percent of church goers got voting instructions from clergy_Pew pollOnly 5 percent of voters who attend religious services monthly or more reported hearing explicit political directives from their clergy, according to a recent Pew Research Center poll.

And that small percentage is this week's By the Numbers figure.

Ninety-three percent of the Pew poll participants said they didn't get any electoral endorsements from their religious leaders.

Of the few who did, 3 percent reported that they were urged by their clergy to vote for Republicans. Less than 1 percent said their pastors urged votes for Democrats.

Overall, Pew pollsters found that among voters who attend religious services at least once a month, 13 percent said information on political parties or candidates for the 2012 election was
made available in their place of worship.

This election year's numbers are comparable, according to the non-partisan public opinion research organization, to the
percentage receiving such information in 2008 (15 percent) and is lower than
the percentage in 2004 (27 percent).

Still, any political involvement in political campaigns violates the tax law that grants religious organization tax-exempt status.

Internal Revenue Service Publication 1828, Tax Guide for Churches and Religious Organizations, specifically notes that such groups tax-exempt status could be jeopardized if, among other things, they:

  • Devote a substantial part of their activities to attempting to influence legislation or
  • Participate in, or intervene in, any political campaign on behalf of (or in opposition to)
    any candidate for public office.

And some ministers have regularly decided to take political stands from their pulpits.

That's prompted a lot of folks to ask the same question that @RoxieTech put to the Obama Administration via Twitter:


Twitter question about tax sanctions against political religious groups

And one group decided to do more than just ask questions.


Freedom From Religion Foundation logoThe Freedom From Religion Foundation (FFRF) is suing the IRS for allegedly not enforcing electioneering restrictions on churches.

FFRF's suit, filed Nov. 14 in the U.S. District Court for the Western District of Wisconsin, argues that IRS apparent inaction is a violation of the Establishment Clause of the First Amendment and of FFRF's equal protection rights.

The group says there appears to be no evidence of IRS inquiries or action in the past three years against religious groups believed to be in violation of the election restrictions.

FFRF's suit notes that as many as 1,500 clergy reportedly violated the electioneering
restrictions on Oct. 7, 2012, widely known as Pulpit Freedom Sunday since its inception in 2008.

The Madison, Wisc.-based state/church watchdog also references "blatantly political" full-page ads running in
the three Sundays leading up to the presidential elections by the Billy
Graham Evangelical Association.

FFRF is asking the the
federal court to enjoin the IRS Commissioner from continuing
"a policy of non-enforcement of the electioneering restrictions against
churches and religious organizations."

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TO WRAP UP 2026

It’s over! With October’s extended filing deadline behind us, it is now time to focus on year-end moves to reduce your 2026 tax bill. 

You’ll find ways to do just that on the Tax Tips page (see the More Tax Posts drop-down menu at the top of the blog), as well as the separate tax tip pages for each month, notably October through December. If you’re on the Tax Tips page, you’ll find a monthly list at the end of this column. If you’re on another blog page, you can head straight to the October tips; at the bottom of that tips page you’ll find links to all the other 11 months’ collections of tax advice.

Not to spoil what you’ll find in that tax advice, but it does cover such things as tax deductions for charitable donations, investment moves that could reduce tax due, and ways to max out your tax-favored retirement savings. 

Finally, as the year winds down, things get hectic. There are lots of other things to occupy our time, like the much more fun upcoming holidays. But don’t lose sight of taxes, since timing is key. To be of use, most tax moves must be made by the end of the tax year. That’s Thursday, Dec. 31, which also is the last business day of the year. 

So that you don’t miss that final tax year deadline, also keep an eye on the countdown clock below. It will keep you on top of just how much time is left to make important, tax-saving moves. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

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