501(3)C and Political advocacy

Practical and Practice issues for Professionals who practice in the area of taxation. Moral, social and economic issues relating to taxes, including international issues, the U.S. Internal Revenue Code, state tax issues, etc. Not for "tax protestor" issues, which should be posted in the "tax protestor" forum above. The advice or opinion given herein should not be relied on for any purpose whatsoever. Also examines cookie-cutter deals that have no economic substance but exist only to generate losses, as marketed by everybody from solo practitioner tax lawyers to the major accounting firms.
Number Six
Hereditary Margrave of Mooloosia
Posts: 1232
Joined: Fri Aug 29, 2008 6:35 pm
Location: Connecticut, "The Constitution State"

501(3)C and Political advocacy

Post by Number Six »

I was at a rally for Ralph Nader and asked him why the provisions of 501(3)C are not being enforced with regard to churches that are blatantly advocating certain candidates? He said it has rarely if ever enforced. I know resources are limited in this department--but it wouldn't take a lot of enforcement to send a clear message that 501(3)C clearly delineates the charities and churches from political action commitees.
'There are two kinds of injustice: the first is found in those who do an injury, the second in those who fail to protect another from injury when they can.' (Roman. Cicero, De Off. I. vii)

'Choose loss rather than shameful gains.' (Chilon Fr. 10. Diels)
User avatar
webhick
Illuminati Obfuscation: Black Ops Div
Posts: 3994
Joined: Tue Jan 23, 2007 1:41 am

Re: 501(3)C and Political advocacy

Post by webhick »

vtyankee wrote:I was at a rally for Ralph Nader and asked him why the provisions of 501(3)C are not being enforced with regard to churches that are blatantly advocating certain candidates? He said it has rarely if ever enforced. I know resources are limited in this department--but it wouldn't take a lot of enforcement to send a clear message that 501(3)C clearly delineates the charities and churches from political action commitees.
I have a lot of anger with churches and their "specialness" with regards to non-profits. And part of it stems from this:

http://www.irs.gov/charities/article/0, ... 09,00.html
Except for churches, their integrated auxiliaries, and public charities whose annual gross receipts are normally less than $5,000, organizations will not be treated as described in section 501(c)(3) unless they notify the IRS by applying for recognition of section 501(c)(3) status.
They can't enforce it because they're telling churches right from the get-go that they get the "special snowflake" rules. Start treating them like every other non-profit and maybe they'll be a bit more hesitant about breaking the rules.
When chosen for jury duty, tell the judge "fortune cookie says guilty" - A fortune cookie
Number Six
Hereditary Margrave of Mooloosia
Posts: 1232
Joined: Fri Aug 29, 2008 6:35 pm
Location: Connecticut, "The Constitution State"

Re: 501(3)C and Political advocacy

Post by Number Six »

Good points...I give to real humanitarian 501(3)C charities, but am concerned that televangelists who have been running programs on "voting Christian", i.e. only vote for those candidates that will wage war against America's "enemies," but will also be "pro-life" in all cases of pregnancy...There are other coded political issues that fool no one. I would send a CID unit down to the most vociferously political preacher's "study", show him the 501(3)C law, transcripts of his violations--it wouldn't hurt to quote Romans 13/Titus 3:1. Didn't Jesus Christ say, "My kingdom is not of this world", before Caesar? Caesar has a right to enforce common sense laws. Then there are the "pay-triots" who despise 501(3)C because they believe it muzzles the preacher! So they don't really offer their congregants tax deductions, although there are ways to declare deductions even if the church is not 501(3)C.
'There are two kinds of injustice: the first is found in those who do an injury, the second in those who fail to protect another from injury when they can.' (Roman. Cicero, De Off. I. vii)

'Choose loss rather than shameful gains.' (Chilon Fr. 10. Diels)