Somehow today I missed this. (Via Kos)
A member of my church gave to me a copy of the Ohio Restoration Project. This project is led by so-called Christians who have a plan for Ohio. The project will target 2,000 pastors throughout the state to become "patriot pastors." These patriot pastors will be briefed on a specific political agenda and asked to submit names of their parishioners in order to increase a database to 300,000 names. These pastors will be asked to place voter guides in their church pews.
Ken Blackwell, Ohio's secretary of state and a governor hopeful, is named throughout the document. Blackwell will be featured on 30-second radio ads promoting this group's agenda and supporting the "Ohio for Jesus" rally set for the spring of 2006. At the end of the document are the words, "America has a mission to share a living savior with a dying world.
You get the gist, read the whole thing. As Kos points out, here is the actual plan mentioned in this letter to the editor. Here is an exerpt:
3 - Encourage ministers across the state of Ohio to become Patriot Pastors. Patriot Pastors will be challenged to:
Preach and inform their congregations on issues relevant to the Christian Community. These ministers of the Gospel who are needed to encourage their church families to be engaged in the culture as a light set on a hill that refuses to be hid.
Help build a network of addresses and e-mails that will equip concerned Christians to become informed “Minutemen” of our day. Patriot Pastors will work towards adding 200 names to our statewide mailing and 100 e-mails. We presently have 60,000 names on our AFA Ohio mailing and 55,000 on other lists that have been made available. This does not include the 55,215 e-mailing addresses that we currently have. We would like to build that to a total of 300,000 on the mailing list and 100,000 e-mail addresses. In a single day, we could educate and mobilize hundreds of thousands who are able to pray at a moment's notice. A website could be developed helping thousands of families to have access to information that equips these folks to make a stand.
Host nonpartisan voter registration drives in their churches. Patriot Pastors will work toward registering 300 new voters by April 2006. These can be solicited in nonpartisan registration drives in a variety of ways. There are 88 counties with more than 7,000 churches. If we could see 00,000 new registered voters involved in the process, this would be a serious step towards the “Stewardship of our Citizenship.”
Include Voter Guides and inserts provided from Christian Coalition, American Family Association, and Center For Moral Clarity. Informed voters appreciate these tools in discovering where candidates stand on the issues. These Voter Guides are great tools to help engage their communities with conviction and confidence. These guides help clarify the positions of various candidates who, at times, would like to remain vague and noncommittal.
Mobilize voter participation through transportation for the elderly, childcare for young families, congregational prayer meetings for elections, praying for those candidates requesting prayer, being involved and engaged as “salt and light” within the culture.
Encourage their church families to participate in Pastor Policy Briefings and regional “God and Country Rallies” where the issues of the day are underscored and highlighted and the Judeo-Christian ethic is affirmed. Nationally known speakers Franklin Graham, Zell Miller, Secretary of State Ken Blackwell, Bob McEwen, Pastor Lawrence White, Pastor Rod Parsley, Ambassador Alan Keyes, Jerry Falwell, James Dobson, Chuck Colson, Pat Robertson and Tony Perkins will be asked to participate.
Again, read the whole thing. If there was ever activity that fell into "grey area", this is it. While a typical Democratic response to this might be "How the hell is this legal?", unfortunately it's not in plain English. From the IRS website:
Exemption Requirements
To be tax-exempt as an organization described in IRC Section 501(c)(3) of the Code, an organization must be organized and operated exclusively for one or more of the purposes set forth in IRC Section 501(c)(3) and none of the earnings of the organization may inure to any private shareholder or individual. In addition, it may not attempt to influence legislation as a substantial part of its activities and it may not participate at all in campaign activity for or against political candidates.
The organizations described in IRC Section 501(c)(3) are commonly referred to under the general heading of "charitable organizations." Organizations described in IRC Section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with IRC Section 170.
The exempt purposes set forth in IRC Section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the prevention of cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening the burdens of government; lessening of neighborhood tensions; elimination of prejudice and discrimination; defense of human and civil rights secured by law; and combating community deterioration and juvenile delinquency.
(Boldface added)
While the bolded text might make you remember the Bush Campaign literature that was passed out at churches during the last election, delving a little deeper into the IRS website proves to be even more grey.
Political and Lobbying Activities
(Adapted from IRS Publication 1828, Tax Guide for Churches and Religious Organizations - February 2004)
Political activities and legislative activities are two different things and are subject to two different sets of rules. The rules depend on the type of tax-exempt organization, the type of activity (political or legislative) at issue, the scope or amount of the activity conducted, and the consequences of exceeding the given set of limitations.
Lobbying Activity
In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying). A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.
Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure. It does not include actions by executive, judicial, or administrative bodies.
An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.
Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying. For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.
Measuring Lobbying Activity: Substantial Part Test
Whether an organization’s attempts to influence legislation constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case. The IRS considers a variety of factors, including the time devoted (by both compensated and volunteer workers) and the expenditures devoted by the organization to the activity, when determining whether the lobbying activity is substantial.
Under the substantial part test, an organization that conducts excessive lobbying activity in any taxable year may lose its tax-exempt status, resulting in all of its income being subject to tax. In addition, a religious organization is subject to an excise tax equal to five percent of its lobbying expenditures for the year in which it ceases to qualify for exemption.
Further, a tax equal to five percent of the lobbying expenditures for the year may be imposed against organization managers, jointly and severally, who agree to the making of such expenditures knowing that the expenditures would likely result in the loss of tax-exempt status.
Measuring Lobbying Activity: Expenditure Test
Organizations other than churches and private foundations may elect the expenditure test under section 501(h) as an alternative method for measuring lobbying activity. Under the expenditure test, the extent of an organization’s lobbying activity will not jeopardize its tax-exempt status, provided its expenditures, related to such activity, do not normally exceed an amount specified in section 4911. This limit is generally based upon the size of the organization and may not exceed $1,000,000.
Organizations electing to use the expenditure test must file Form 5768, Election/Revocation of Election by an Eligible IRC Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, at any time during the tax year for which it is to be effective. The election remains in effect for succeeding years unless it is revoked by the organization. Revocation of the election is effective beginning with the year following the year in which the revocation is filed.
Under the expenditure test, an organization that engages in excessive lobbying activity over a four-year period may lose its tax-exempt status, making all of its income for that period subject to tax. Should the organization exceed its lobbying expenditure dollar limit in a particular year, it must pay an excise tax equal to 25 percent of the excess.
Political Campaign Activity
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.
Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including the presentation of public forums and the publication of voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity.
In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not constitute prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that: (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.
Note in the last two grafs where it says "non-partisan." The Ohio Restoration Project specifically labels it's voter-influencing scheme as non-partisan. The very idea that this activity could be considered "non-partisan" should insult the very people whose Christian beliefs are being co-opted for political gain. Any coordinated effort by churches to push "faith issues" that tie directly to politicians like Ken Blackwell should be illegal. I, for one, am not going to put up with this. So from here one out, I'm going to monitor this situation in Ohio. If you feel that your church could possibly be in violation of IRS statutes, drop the tax collectors a line:
IRS Fraud Line - 1-800-829-0433
or, go to this website to mail a letter of complaint
or use this link to find your local IRS office and lodge a complaint in person.
And as if you needed a reason to act on this, the front page of the Ohio Restoration Project answers the question for you.
Why Now?
During the past 50 years, the mission of the Church has come under intense spiritual warfare. The time is now to act in faith and pursue truth and righteousness for our country.
Today's America allows abortion of unwanted pregnancies, increasingly accepts homosexuality, rejects the teaching of intelligent creation in our schools, and many other issues that are in opposition to biblical truth. We are on a path of destruction, and nothing is going to change if Christian citizens deny their responsibilities.
Every American citizen must understand the stewardship of our citizenship!
Biblical truth; an oxymoron if there ever was one.