In the United States we have a Constitutional right to freedom of religion. Since tax status has been specifically used in the past to interfere with unpopular religions, the U.S. Code makes churches tax-exempt.
Yeah, here’s where the legalese comes in. (Hey, I wanna be thorough.) Most churches fall under what we call a 501(c)(3) organization, named for that specific subsection of Title 26 of the United States Code. For your convenience, here it is.
Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. 26 USC §501(c)(3)
Basically if you’re a nonprofit church, university, charity, society, or promotional group, you needn’t pay taxes. And people who give you money can deduct their donations from their taxes. Nice, huh? But here’s the catches:
- All your incoming money shouldn’t be controlled by, or benefit, one individual—like the head pastor. Your church shouldn’t be merely a promotional tool to help your pastor get speaking engagements and sell books and videos. Nor should it spend all its money enriching your pastors, but do little to no ministry.
- The church shouldn’t spend “a substantial part” of its money (and other laws define how big is “substantial”) on pushing its politics: Promoting causes or lobbying government.
- The church can’t promote a political candidate or campaign.
And of course churches aren’t permitted to break other laws. None of that “We have freedom in Christ; no government can tell us what to do” malarkey like we find in cults. Either prove the law’s unconstitutional, or follow it like a good American. (And for those of you who are paranoid about Islam: This applies to Muslims too. I know you don’t believe me; I can’t help what you refuse to believe.)
Now, why am I spelling all this out? ’Cause last Thursday during the National Prayer Breakfast, President Donald Trump repeated his intent, which he voiced throughout his presidential campaign, to do away with the “Johnson amendment,” the part of 501(c)(3) which forbids churches from promoting candidates and campaigns. There’s currently a bill in Congress, House Resolution 6195, the “Free Speech Fairness Act,” which’ll overturn it.
The Johnson amendment is named after Lyndon Johnson—who was still a senator when he got it passed in 1954. It applies to every 501(c)(3) nonprofit; not just churches. It wasn’t controversial when it was first passed, because back in the ’50s most pastors recognized politics is a dirty business, and didn’t want to soil themselves in it.
But times have changed, and a lot of ’em nowadays roll around in politics like pigs in poo.