Reference Chart: Guidelines on "Political Activities" for the Church and Clergy

Editor's Note: The following is a modified abstract of a presentation presented at a conference held by Christ the King Law Center (CKLC) on October 8, 2016 titled Make America Catholic Again! Portions of this presentation were taken from Alliance Defending Freedom's guide ON PASTORS CHURCHES AND POLITICS. 


The chart below is designed to give examples of certain "political activities" and whether they are permitted under section 501(c)(3) of the Tax Code. 


Political Activity                                                      Church         Clergy [1]

1. Discuss the positions of candidates on issues          Yes                    Yes

2. Endorse or oppose candidates                                No                     Yes

3. Financial contributions to candidates                       No                     Yes

4. In-kind contributions to candidates                         No                     Yes

5. Independent expenditures supporting or opposing
candidates                                                                No                     Yes 

6. Contributions to political action committees (PACs)   No                     Yes

7. Payment of expenses for attendance of a pastor or
church member at a caucus or state/national political
party convention                                                        No                     Yes

8. Appearance of candidate at church meeting or 
service                                                                      Yes                    N/A

9. Nonpartisan voter registration activities                    Yes                    Yes

10. Nonpartisan voter identification activities                Yes                    Yes

11. Nonpartisan get-out-the-vote activities                   Yes                    Yes

12. Nonpartisan voter education                                  Yes                    Yes

13. Lobbying for or against legislation                          Yes                    Yes

14. Expenditures related to state referendums [2]         Yes                    Yes

15. Distribution of:

     a) Candidate surveys or voter guides                       Yes                    Yes

     b) Voting record of incumbents                                Yes                   Yes

​     c) Candidate campaign literature                              No                    Yes

16. Distribution of political materials by others in 
church parking lots                                                      Yes                   N/A

17. Rental of church membership lists at regular rates    Yes                   N/A

18. Rental of church facilities at regular rates                 Yes                  N/A

​19. Church Publications:

     a) Political ads at regular rates                                 Yes                  N/A

     b) News stories about candidates or campaigns         Yes                  N/A

     c) Editorials endorsing or opposing candidates           No                   N/A

[1] Acting as an individual rather than an official church representative. 

[2] Lobbying activities may expose churches in some states to election-law register and reporting requirements as a political committee. Many of these statutes are unconstitutional because they expose churches to intrusive regulations for a very small amount of lobbying. If you find your church exposed to such state election law requirements, contact Christ the King Law Center (CKLC) immediately so we can refer you to an attorney who can review your situation.