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Obama’s Pastor and the IRS

The IRS guide for religious non-profits explains that a church can put its tax exemption into jeopardy by engaging in various prohibited political activities, including pastoral endorsements:

… for their organizations to remain tax exempt under IRC section 501(c)(3), religious leaders cannot 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. The following are examples of situations involving endorsements by religious leaders. ...

Minister D is the minister of Church M. During regular services of Church M shortly before the election, Minister D preached on a number of issues, including the importance of voting in the upcoming election, and concludes by stating, “It is important that you all do your duty in the election and vote for Candidate W.” Since Minister D’s remarks indicating support for Candidate W were made during an official church service, they constitute political campaign intervention attributable to Church M.

Until recently, Jeremiah Wright was pastor of the Trinity United Church of Christ, which Barack Obama has attended for many years. In the following sermon excerpt, Wright may not come out and say “vote for Obama,” but he stops just short of it. One wonders whether the IRS will come calling at TUCC.