What political activities are prohibited under the Internal Revenue Code?
Religious organizations, as well as all other organizations exempt from tax under section 501(c)(3) of the Internal Revenue Code, are prohibited from participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for elective public office. This prohibition encompasses a wide array of activities. It precludes direct political activity, such as the making of statements, whether oral, written or in an electronic medium, supporting or opposing any candidate, political party or political action committee (“PAC”), creating a PAC, rating candidates and providing or soliciting financial support (including loans7 or loan guarantees) or in-kind support for any candidate, political party or PAC. It also precludes indirect political activity of a sort that reflects bias for or against any candidate, political party or PAC, such as distribution of biased voter education materials or conduct of a biased candidate forum or voter registr
