The IRS is investigating a Southern Baptist church in California for an endorsement of Mike Huckabee made by its pastor, Wiley Drake. Drake made the endorsement in a letter written on church letter head, and then again on a church internet talk show. There's more on the flip...
Here's the link to the LA Times article on the story...
http://www.latimes.com/...
Section 501(c)(3) of the Internal Revenue Code, which confers income tax exempt status on most charities, provides that, as a condition of tax exemption, charities cannot get involved in political campaigns. They can get involved in a minimal amount of lobbying, and they can do issue education, but they cannot get involved in campaigns for public office. The lines and definitions of some of these activities are admittedly, pretty murky-- see my very first diary, here:
http://www.dailykos.com/...
for more detail. But one thing is absolutely clear... Section 501(c)(3) organizations cannot get involved in political campaigns...they cannot endorse and they cannot make PAC contributions.
Now, the good pastor, and his lawyer, are absolutely right in stating that individuals are perfectly free to support, even vocally, whoever they choose. And the pastor, in his individual capacity, was free to do so. What he wasn't free to do was use church funds to disseminate his individual view. So, IMHO, he's in a lot of trouble. By the way, the IRS agrees with me:
http://www.irs.gov/...
Take a look at examples 3, 4, 5 and 6.
In the past, the IRS really didn't go after political activites by churches, even though the statute is really clear that they can't do it. In 2004, there were so many just egregious violations that the IRS stepped up enforcement, although they didn't revoke any exemptions. Called the Policital Activity Compliance Initiative, it found just tons of noncompliance. See the IRS reporting on it here:
http://www.irs.gov/...
They've stated publicly that they are looking to revoke this time around if they find an egregious and repeat offender... who knows, maybe Pastor Drake has just volunteered?