• The code
specifically says that, “Corporations, and any community chest,
fund, or foundation, organized and operated exclusively for
religious, charitable, scientific, testing for public safety, literary,
or educational purposes” is exempt as long as “…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.”[3] In other words, if
a church attempts to influence
legislation or makes any statements that can be considered
promotion for a political campaign, it can then lose its tax exemption.
If this happens, it must pay taxes on its income consisting
of donations, and contributors are not allowed to count
their contributions as tax deductions. Thus speech within the
church has been suppressed.
•