Michele Bachmann Speech at Church Could Cause Tax Troubles
Oct 15, 2006 -- 12:28 AM CDT
Andy Birkey
An event last night at Living Word Christian Center, a large suburban chuch in Brooklyn Park, Minnesota, featuring Republican Congressional Candidate Michele Bachmann could cost the church its nonprofit tax status as the event appeared to endorse Bachmann for office. A personal endorsement from the pastor of the church, as well as Bachmann's own statements in her speech, appear to have violated regulations pertaining to partisan politicking by churches. Bachmann is in a tight race with Patty Wetterling, a race that's at the top of most election analysts lists in terms of importance and competitiveness.
Churches that are tax exempt and file as a 501(c)3 organization are subject to most of the same rules that all other 501(c)3 nonprofits are subject to concerning political involvement: you must not show support for a candidate or political party. Just bringing a candidate for election to speak is risky business for nonprofits and churches. The best way to avoid the appearance of endorsement is to invite all candidates to the event or series of events. Equal time should be paid to all candidates to ensure implicit or explicit endorsement doesn't occur. Bachmann's opponents told me that they were not aware of any invites from Living Word having been sent to their campaigns.
If a church or nonprofit does only invite one candidate to speak, the individual speaks only in a non-candidate capacity, and should not be referred to as a candidate for office. According to IRS guidelines:
Unfortunately for Living Word, Hammond not only introduces her as a candidate for public office, but also endorses her.
Video Of the event:
Part 1
Part 2
Andy Birkey
An event last night at Living Word Christian Center, a large suburban chuch in Brooklyn Park, Minnesota, featuring Republican Congressional Candidate Michele Bachmann could cost the church its nonprofit tax status as the event appeared to endorse Bachmann for office. A personal endorsement from the pastor of the church, as well as Bachmann's own statements in her speech, appear to have violated regulations pertaining to partisan politicking by churches. Bachmann is in a tight race with Patty Wetterling, a race that's at the top of most election analysts lists in terms of importance and competitiveness.
Churches that are tax exempt and file as a 501(c)3 organization are subject to most of the same rules that all other 501(c)3 nonprofits are subject to concerning political involvement: you must not show support for a candidate or political party. Just bringing a candidate for election to speak is risky business for nonprofits and churches. The best way to avoid the appearance of endorsement is to invite all candidates to the event or series of events. Equal time should be paid to all candidates to ensure implicit or explicit endorsement doesn't occur. Bachmann's opponents told me that they were not aware of any invites from Living Word having been sent to their campaigns.
If a church or nonprofit does only invite one candidate to speak, the individual speaks only in a non-candidate capacity, and should not be referred to as a candidate for office. According to IRS guidelines:
The church or religious organization must ensure that: Neither the individual nor any representative of the church makes any mention of his or her candidacy or the election, and no campaign activity occurs in connection with the candidate’s attendance. In addition, the church or religious organization should clearly indicate the capacity in which the candidate is appearing and should not mention the individual’s political candidacy or the upcoming election in the communications announcing the candidate’s attendance at the event.
Unfortunately for Living Word, Hammond not only introduces her as a candidate for public office, but also endorses her.
Video Of the event:
Part 1
Part 2
posted by Lomstradamus at 8:08 PM
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