  
According to the IRS Tax Guide for Churches, Revenue Ruling, Internal Revenue News Release, and the FSA, the following campaign activities are permitted or prohibited for churches wishing to be politically active within their community.
PERMITTED ACTIVITIES
- Providing a forum for all candidates to address the church.
- Public comments made by ministers and other church employees in connection with political campaigns, not made at church facilities or in church publications and accompanied by statement that the comments are strictly personal and are not intended to represent the church.
- A church invites all candidates for a political office to address the congregation, and informs the congregation before each candidate’s speech that the views expressed are those of the candidate and not the church and that the church does not endorse any candidate.
- The church provides an opportunity for a candidate to speak in a non-candidate capacity (for example, as a member of the church, public figure, or expert in a non-political field), without providing equal access to all political candidates for the same office. The church ensures that the candidate speaks in a non-candidate capacity; no reference is made to the person’s candidacy; the church mentions the capacity in which the candidate is appearing (without mentioning the person’s political candidacy); and no campaign activity occurs.
- A church distributes a compilation of voting records of all members of Congress on major legislative issues involving a wide range of subjects; the publication contains no editorial opinion and its contents and structure do not imply approval or disapproval of any members or their voting records.
- Neutral voter registration drives.
PROHIBITED ACTIVITIES
- Contributions to political campaign funds.
- Public statements of position (verbal and written) in favor of or in opposition to candidates for office—in official church publications and at official church functions.
- A church invites only one candidate in a political campaign to address the congregation.
- A church distributes a voters guide containing questions demonstrating a bias on certain issues.
- The endorsement of candidates.
- Campaign activities by employees within the context of their employment.
- A church fails to “disavow” the campaign activities of persons under “apparent authorization” from the church, by repudiating those acts “in a timely manner equal to the original actions” and taking steps “to ensure that such unauthorized actions do not recur.”
- Engaging in fund raising on behalf of a candidate.
- Newspaper ads urging voters to vote for or against a candidate.
- Church web sites that contain information either supporting or opposing candidates for public office.
- Church web sites containing a link to candidate-related material, if the facts and circumstances indicate that one or more candidates are being supported or opposed.
This list originally appeared in CHURCH LAW & TAX REPORT, September/October 2007.
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