Analysis: Can pastors endorse political candidates?

To what extent can churches and pastors be involved in political campaign activity and still qualify for tax-exempt status? (Photo / Public domain / 401kcalculator.org)

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Last week, the Baptist Standard published an editorial that criticized Robert Jeffress, pastor of First Baptist Church of Dallas, for his non-endorsement endorsement of Donald Trump.

knox newEditor Marv KnoxThe editorial did not find fault with Jeffress’ endorsement of a political candidate, but rather his blatant denial of an action he obviously took. At a campaign rally in Iowa, Jeffress said: “Although as a pastor I cannot officially endorse a candidate, I want you to know I would not be here this morning if I were not absolutely convinced that Donald Trump would make a great president of the United States. … he is the one leader who can reverse the downward death spiral of this nation we love so dearly.”

All kinds of response

As you might expect, the editorial generated considerable response in email and on Facebook. The spectrum included:

Affirmation of the editorial for pointing out Jeffress’ hypocrisy.

Criticism of the editorial for pointing out Jeffress’ hypocrisy.

Consternation at Jeffress’ support for a candidate whom many Christians find reprehensible.

Disapproval of the editorial’s assertion Jeffress’ actions damage Jesus’ reputation, along with a contrary response: “Why should Christians care what unbelievers think?” (This will be the subject of the next Baptist Standard editorial.)

Logical follow-up questions: To what degree are pastors and churches limited in political campaigns? Can pastors endorse political candidates? Those are excellent questions, which deserve answers.


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A common mistake

The editorial perpetuated a broadly held misunderstanding of the Internal Revenue Code. It stated: “Jeffress and other pastors cannot ‘officially endorse’ Trump or any other politician because their churches are tax-exempt under Internal Revenue Code Section 501(c)(3). The code allows pastors and churches to address issues of public concern, but it prohibits them from endorsing candidates.”

Actually, pastors can—in certain circumstances—endorse candidates without imperiling their congregations’ tax-exempt status. But churches cannot. The IRS’ Tax Guide for Churches & Religious Organizations outlines the requirements for church tax exemption. “To qualify for tax-exempt status,” it states, “the organization must meet the following requirements:

“The organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes;

“Net earnings may not inure to the benefit of any private individual or shareholder;

“No substantial part of its activity may be attempting to influence legislation;

“The organization may not intervene in political campaigns; and

“The organization’s purposes and activities may not be illegal or violate fundamental public policy.”

When it comes to interpretation, the Internal Revenue Code is kind of like the Bible—the text is most important, but a good commentary helps. Reams have been written about those five tax-exemption qualifications. To access Tax Guide for Churches & Religious Organizations, click here. To purchase a copy of 2016 Church & Clergy Tax Guide by Richard Hammar, the pre-eminent national expert on church tax law, click here.

The IRS to Jeffress’ rescue …

When it comes to Trump’s campaign, Jeffress’ non-endorsement endorsement and First Baptist’s tax status, the fourth point is the key: “The organization may not intervene in political campaigns.”

The law is clear—churches cannot endorse candidates or raise funds for candidates’ campaigns, and pastors cannot use organizational publications or official church functions to endorse a candidate. But since pastors speak both inside and outside their churches and their publications, the rules for pastors can get a little blurry.

The IRS states: “The political campaign activity prohibition isn’t intended to restrict free expression on political matters by leaders of churches or religious organizations speaking for themselves, as individuals. …

“However, for their organizations to remain tax exempt under IRC Section 501(c)(3), religious leaders can’t make partisan comments in official organization publications or at official church functions. To avoid potential attribution of their comments outside of church functions and publications, religious leaders who speak or write in their individual capacity are encouraged to clearly indicate that their comments are personal and not intended to represent the views of the organization.”

Tax Guide for Churches & Religious Organizations provides several examples of ministerial involvement in politics. The illustration most germane to the Jeffress/Trump situation states: “Minister B is the minister of Church K, a Section 501(c)(3) organization, and is well known in the community. Three weeks before the election, he attends a press conference at Candidate V’s campaign headquarters and states that Candidate V should be re-elected. Minister B doesn’t say he is speaking on behalf of Church K. His endorsement is reported on the front page of the local newspaper and he is identified in the article as the minister of Church K. Because Minister B didn’t make the endorsement at an official church function, in an official church publication or otherwise use the church’s assets, and did not state that he was speaking as a representative of Church K, his actions didn’t constitute political campaign intervention by Church K.”

But don’t forget First Baptist and, of course, God

According to the IRS, Jeffress could have owned his Trump endorsement personally without imperiling First Baptist’s tax status. Jeffress apparently didn’t know that. So, rather than say, “I am here to endorse Trump personally” and follow by clarifying, “I’m not representing my church,” he said, “I cannot officially endorse” Trump but then proceeded to endorse Trump.

But according to the IRS example, Jeffress was good to go: He endorsed Trump at a campaign rally, not a First Baptist worship service or event. He spoke on Trump’s behalf in Iowa, not on First Baptist’s campus in Dallas. Jeffress did not claim to be speaking on behalf of his congregation. And as long as First Baptist did not pay for Jeffress’ travel or other costs related to the event, and either the Trump campaign or Jeffress personally paid, he’s OK there. So, Jeffress would be clean with the IRS.

That’s the legal issue.

A more important issue is the wisdom of backing not just Trump, but any candidate. Pastors—and particularly prominent pastors who regularly engage in popular media—make a faulty assumption when they presume citizens at large and even members of their own congregations will understand they are not speaking “for” the church. In effect, they tie their candidate to God’s coattails, and every failure of that candidate tarnishes God’s public image.

A third issue is the pastoral responsibility of endorsing a candidate whose public behavior contradicts so many tenets of the gospel.

Those final two issues must be settled by Jeffress, First Baptist’s leaders and God—not the IRS.


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