Voter Guides

The IRS examined 82 charities and churches that participated in some form of political campaign intervention during the 2004 election in violation of section 501(c)(3).  IR-2006-36, FS 2006-17

In most cases the activities were isolated incidents, but in three exams the political intervention was so egregious that the IRS recommended revocation of tax-exempt status. In 55 cases, the IRS concluded political activity had occurred but did not recommend revocation; the organizations received written advisories. The IRS assessed an excise tax in one case and in 18 cases concluded no campaign intervention had taken place. The IRS found nonpolitical intervention violations including delinquent returns in five exams.  Twenty-eight cases remain open.

Various violations were uncovered by the IRS. Charities and churches distributed printed materials encouraging their members to vote for a preferred candidate and some clergy endorsed or opposed candidates from the pulpit. Some charities and churches criticized or supported candidates through their websites while others handed out “improper” voter guides or candidate ratings. Other violations included displaying signs supporting particular candidates, having candidates speak at official functions in ways that constituted political intervention, and making cash donations to campaigns.

The Christian Coalition used partisan voter guides extensively in the 2000 election. They were challenged for violating the organization's tax exempt status. After years of battling the IRS, the Christian Coalition reached a settlement in 2005 that secures its status as a tax-exempt 501(c)(4) lobbying and educational institution. But the settlement requires the Christian Coalition to allow candidates to write up to 25 words of explanation on each issue in the voter guides. In the past, the guides listed topics such as "unrestricted abortion on demand" or "adoption of children by homosexuals" and described the candidates' positions simply as "supports" or "opposes." 

• Warn local churches of the risks of distributing partisan voter guides.
• Read the IRS guide to churches and religious organizations.