IRS Drops Church Investigation Until Procedural Problems Are Resolved

The Internal Revenue Service earlier this month sent a letter (full text) to the Minnesota-based Warroad Community Church indicating that it is closing an ongoing investigation of the church "because of a pending issue regarding the procedure used to initiate the inquiry." Presumably the procedural problem stems from a decision by a Minnesota federal district court in January holding that IRS rules have improperly delegated authority to open a church tax inquiries. (See prior posting.) According to an Alliance Defense Fund release, Warroad Pastor Gus Booth was one of those participating in ADF's Pulpit Initiative to openly challenge the constitutionality of the 1954 Johnson Amendment which precludes tax exempt non-profit organizations from endorsing or opposing political candidates. Booth had sent copies of two of his sermons to the IRS. AP reports that Pastor Booth plans to continue preaching about politics. The IRS letter says that it may open a new inquiry once procedural issues are resolved.