Last year during a chapel service at Southwestern Baptist Theological Seminary in Fort Worth, Texas , Rev. Jerry Falwell urged support for the re-election of President George W. Bush. This led to complaints about Falwell's political activities being filed with the Internal Revenue Service and the Federal Election Commission. The complaint to the IRS, filed by Americans United for Separation of Church and State, claimed that Falwell’s endorsement of Bush violated the Southwestern Baptist Theological Seminary’s tax-exempt status.
Today the Lynchburg, Virginia News & Advance reports that both federal agencies have dismissed those complaints. Falwell was represented by Liberty Counsel. Its president, Mathew D. Staver, reacted to the ruling: "Personal statements by an invited speaker expressing their views regarding political candidates do not violate the IRS Tax Code." Falwell's reaction was: "As I see it, while we can’t call it a legal precedent, it is clear that the IRS has determined that pastors have the same First Amendment rights as newspapers. I think this gives pastors free sailing to speak their minds on candidates." [Thanks to Becky Dale via Religionlaw listserv for the information.]
