The Internal Revenue Service has just issued Revenue Ruling 2007-41 giving guidance to non-profit organizations, including churches, on interpreting the tax code’s prohibition on intervening in political campaigns. It gives 21 different examples of permitted and prohibited activities. Three of the examples relate specifically to churches, though other are relevant to churches as well. The examples that focus on churches involve a minister's endorsing of a candidate at a non-church sponsored press conference; a candidate speaking at church services; and a church using its web site to support a political candidate who is also a fellow church member.
The IRS has also issued a report on its 2006 Political Compliance Initiative.
