ARTICLE · 05 NOVEMBER 2004

Politics And The Pulpit

Caplin & Drysdale, Chartered

Contributor

Caplin & Drysdale, Chartered

Caplin & Drysdale, Chartered

Caplin & Drysdale was formed in 1964 by Mortimer M Caplin, who served as Commissioner of the...

View firm profile

Explore more from Caplin & Drysdale, Chartered

Another election season is upon us and with it a flurry of information — and misinformation — about what churches and other religious organizations can and cannot do. Fortunately for religious leaders, the law is relatively clear.

United StatesGovernment, Public Sector

Author LinkedIn connections

This article was originally published in October 2004

Another election season is upon us and with it a flurry of information — and misinformation — about what churches and other religious organizations can and cannot do. Fortunately for religious leaders, the law is relatively clear.

THE LAW

Like all organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and eligible to receive tax deductible contributions under section 170(c)(2) of the Internal Revenue Code, churches are prohibited from supporting or opposing any candidate for elected public office. This prohibition applies to candidates for federal, state or local offices. The IRS enforces this prohibition though audits, fines, and loss of tax-exempt status.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

DOJ Announces First ‘Near Miss’ Non-Prosecution Agreement Under Its Corporate Enforcement Policy

United StatesGovernment, Public Sector

Ballard Spahr LLP

DoW Issues New Online Guide To Prototype Other Transactions: Key Changes For Contractors

United StatesGovernment, Public Sector

Initial Massachusetts 2028 Ballot Questions Target Taxes, Technology, And Energy

United StatesGovernment, Public Sector

What Companies Need To Know To Prepare For The Next Congress

United StatesGovernment, Public Sector

Recent Developments In The Trump Administration's AI Strategy

United StatesGovernment, Public Sector

Baker Botts L.L.P.

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

See more popular content from

Government, Public SectorCaplin & Drysdale, Chartered

SBA Extends Deadline For Comments On Historic Overhaul Of Size Standards

The Small Business Administration has extended the comment period for two proposed rules that could dramatically reshape federal government contracting by significantly expanding the pool of entities eligible for small business set-aside procurements. With some size standard thresholds proposed to increase as much as tenfold, these changes would fundamentally alter the makeup of the small business contractor base.

United StatesGovernment, Public Sector

Crowell & Moring LLP

D.C. Circuit Rules Pentagon Can Exclude Anthropic From Supply Chain

The U.S. Court of Appeals for the D.C. Circuit has ruled that the Department of War can exclude Anthropic from its supply chain under the Federal Acquisition Supply Chain Security Act, finding that the AI company's ability to manipulate its Claude model creates a supply chain risk. This decision contrasts with an earlier California district court ruling that blocked a similar designation under a different statute, creating a complex legal landscape for AI providers and government contractors.

United StatesGovernment, Public Sector

Taft, Stettinius & Hollister LLP

FMCSA MOTUS Implementation – Common Motor Carrier Concerns

The Federal Motor Carrier Safety Administration launched MOTUS in May 2026, replacing legacy registration platforms and fundamentally changing how motor carriers, freight brokers, and surface freight forwarders handle operating authority applications and license maintenance. While designed to combat fraud and streamline registration activities, the transition has created significant user experience challenges that threaten operating authority status and customer relationships for transportation service prov

United StatesGovernment, Public Sector

Benesch, Friedlander, Coplan & Aronoff LLP

Sanctions Update: October 19, 2026

This comprehensive sanctions update examines the US delisting of Venezuelan politician Jorge Rodriguez amid diplomatic negotiations and energy sector expansion, while tracking global sanctions developments including new US restrictions on Iranian banks, UK measures targeting hostile Iranian activities, EU designations for sanctions circumvention, and China's proposed export controls on advanced technologies.

GlobalGovernment, Public Sector

When Can Congress Refuse To Seat A Duly-Elected Candidate?

Never. In 1969, the U.S. Supreme Court ruled that the Speaker of the House could not exclude a duly-elected candidate for the U.S. House of Representatives.

United StatesGovernment, Public Sector

Holland & Knight

BIOSECURE Act Update: Court Enjoins WuXi AppTec’s 1260H Designation, but Strategic and Compliance Clocks Keep Running

The U.S. District Court for the District of Columbia has preliminarily enjoined the Department of War from enforcing WuXi AppTec's Section 1260H designation, finding the agency misread its evidence on state and military affiliation. However, this ruling does not close alternative pathways to biotechnology company of concern (BCC) designation under the BIOSECURE Act, and earlier supply-chain restrictions continue to drive near-term compliance decisions with a critical June 30, 2027 deadline for sub-tier supp

United StatesGovernment, Public Sector

Greenberg Traurig

Weekly Sanctions Update: October 13, 2026

The US has authorized Russian diesel imports while simultaneously expanding sanctions against the International Criminal Court and Iran's shadow fleet. These developments highlight tensions between energy security concerns and sanctions enforcement, as international partners express divergence over US policy directions.

GlobalGovernment, Public Sector

Massachusetts’ 2026 Ballot Questions: What Clients Need To Know

Massachusetts voters will decide nine statewide ballot questions in November 2026 that could fundamentally reshape the state's legal, regulatory, and fiscal landscape. These measures address government transparency, election reforms, housing development, marijuana regulation, firearms laws, and state revenue limits, with implications extending far beyond Election Day to implementation, regulation, and ongoing policy debates.

United StatesGovernment, Public Sector

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

Weekly Sanctions Update: September 14, 2026

The Treasury Department intensifies economic pressure on Iran through Operation Economic Outcast, suspending aviation licenses and sanctioning dozens of entities while implementing a presumption of denial for Iran-related transactions. Meanwhile, new enforcement actions target Chinese cybercrime platforms, Ecuadorian terrorist organizations, and Israeli settlers, as Congress considers comprehensive Russia-Iran sanctions legislation.

GlobalGovernment, Public Sector

The Analysts' Brief: The US-Russia Diesel Deal

The Trump administration's October 2025 diesel deal with Russia promises temporary sanctions relief to ease US fuel prices before midterm elections, but analysts question whether the limited supply will meaningfully impact global markets or represent a lasting shift in US-Russia relations. The agreement has already strained transatlantic partnerships and US-Ukraine cooperation while raising compliance uncertainties for businesses navigating evolving sanctions regimes.

GlobalGovernment, Public Sector

FARA Enforcement Update

Over its 87-year history, enforcement of the Foreign Agents Registration Act has ebbed and flowed. Here is a snapshot of recent and current developments in FARA enforcement.

United StatesCriminal Law

Caplin & Drysdale, Chartered

FARA And Nonprofits: Recent Developments And Compliance Considerations

A U.S. House Committee on Ways & Means hearing on “Foreign Influence in American Nonprofits” last month and recent letters by Republican state Attorneys General accusing specific organizations of violating FARA have resulted in some additional public attention about how FARA relates to the nonprofit/tax-exempt sector.

United StatesGovernment, Public Sector

Caplin & Drysdale, Chartered

D.C. Repeals Tax On Municipal Bond Interest For Individuals

On July 30, 2013, the District of Columbia retroactively repealed the provision that would have subjected most tax-exempt bonds owned by D.C. residents to D.C. income tax.

United StatesTax

Caplin & Drysdale, Chartered

Congressman Henry Cuellar, Democrat Of Texas, Charged With Bribery And Violations Of Foreign Agents Registration Act

Earlier this month, an indictment was unsealed in the Southern District of Texas charging Congressman Henry Cuellar and his wife, Imelda, with participating in schemes involving bribery...

United StatesGovernment, Public Sector

Caplin & Drysdale, Chartered

Jury Convicts Former Florida Congressman David Rivera Of FARA Violations

On May 1, 2026 a federal jury in Miami found former Florida Congressman David Rivera guilty after a five-week trial of conspiracy to violate FARA, failure to register under FARA, and other crimes. Esther Nuhfer, one of Rivera’s associates, was convicted of the same FARA offenses.

United StatesCriminal Law

Caplin & Drysdale, Chartered

The FARA Conference Draws A Full House In Washington

The FARA Conference convened last Thursday, September 24th, in Washington, D.C., bringing together legal practitioners, scholars, and others who encounter the Foreign Agents Registration Act for a full day devoted to the statute.

United StatesLaw Department Performance

Caplin & Drysdale, Chartered

U.S Attorney Announces Charges Against Co-Director Of Maryland Think Tank For Acting As An Unregistered Foreign Agent

The United States Attorney's office for the Southern District of New York announced last week charges against Gal Luft, a dual U.S.-Israeli Citizen, for willfully failing to register...

GlobalInternational Law

Caplin & Drysdale, Chartered

Digital Asset Taxation Update

Republicans in the House have introduced draft legislation addressing digital asset taxation, covering mark-to-market accounting, wash sales, mining and staking rewards, and charitable contributions. Recent court cases and enforcement activity suggest these proposals could significantly reshape how cryptocurrency transactions are taxed and reported, though they stop short of providing a comprehensive framework or resolving whether digital assets are securities or commodities.

United StatesTax

Caplin & Drysdale, Chartered

Fiscal Cliff Averted: Tax Consequences For High-Net-Worth Individuals

The American Taxpayer Relief Act of 2012, Congress's partial solution to avert the "fiscal cliff", was signed into law by President Obama on January 2, 2013.

United StatesTax

Caplin & Drysdale, Chartered

SEC Proposes To Rescind Investment Adviser "Pay-to-Play" Rule

The Securities and Exchange Commission has proposed rescinding Rule 206(4)-5, the pay-to-play rule that has restricted political contributions by investment advisers since 2010. The proposal would eliminate automatic two-year compensation bans triggered by contributions exceeding $150 and shift responsibility for policing pay-to-play risk to individual adviser compliance programs.

United StatesFinance and Banking

Caplin & Drysdale, Chartered