2014 Congressional Elections Elections Matter Booklet | Page 7

Before You Start: Legal Issues Don’t let uncertainty about the legalities of election work prevent you and your church from educating candidates and others about hunger and poverty. Working to change policies on hunger is a Christian duty. Once you know the rules, you will feel free to engage in a wide spectrum of activities that can raise the awareness of candidates and ultimately result in legislation and policies that address the roots of hunger. Churches, Synagogues, Mosques, and Other Organizations The Internal Revenue Service labels most nonprofit organizations as 501(c)3 groups, a reference to the section of the tax code that governs their work. The tax code grants nonprofit status to churches, synagogues, mosques, and other religious organizations. These organizations are allowed to engage in political activities, provided that they do so in a nonpartisan manner. However, they cannot “intervene in any political campaign on behalf of or in opposition to any candidate for public office.” After some well-publicized dialogue during elections several years ago about the role of churches and community organizations doing electoral work, the Internal Revenue Service clarified and reiterated its rules. Specifically, in a 2007 document, the IRS said that nonprofit organizations “are permitted to conduct certain voter education activities (including the presentation of public forums and the publication of voter education guides) if they are carried out in a nonpartisan manner. In 7 Photo by Bread for the World