March 16, 2016
The U. S. Tax Code allows donor tax deductions to religious organizations, but the deduction comes with conditions that require the ministries to limit political activities. The best known condition is the rule against involvement in political campaigns.
The IRS prohibits any voter education and registration effort that specifically favors one candidate or party.
As individuals, church leaders can express their political opinions; however, the tax code prohibits them from making political comments in publications and at functions that their ministry sponsors.
When a ministry invites a candidate to speak, the IRS determines if the event is allowed within the rules of the tax code by asking:
When it invites several candidates for the same office to speak at a public event, the IRS asks other questions:
Ministries may invite political candidates to speak in certain situations: i.e., when those who hold a public office are experts in a non-political field or have led notable military, legal, or public service careers. A candidate also may personally choose to attend a ministry event open to the public. If the ministry introduces the candidate or asks the candidate to speak, the IRS determines if the activity fits the rules by asking questions similar to those mentioned previously.
IRS regulations permit religious organizations to take positions on public policy issues that divide candidates. However, they must avoid taking a position that favors or opposes a candidate or party. A church or ministry can violate the regulations simply by showing a picture of the candidate, referring to a political party, or using facts unique to a candidate's platform or biography.
An organization may not sell or rent mailing lists, lease office space, or accept paid political advertising in a way that the tax code prohibits.
When a ministry posts something on a website that favors or opposes a candidate, the IRS considers it the same as other political statements a religious organization makes. When a church or ministry allows a link to another website, the IRS may hold it responsible for political statements others make on the linked site.
Most ministry leaders don’t realize there is funding available to non-profit employers including churches, schools, colleges, and camps. This post includes some highlights about the credit and guidance on where to start to see if your ministry is eligible.
If your church is anything like mine, Vacation Bible School (VBS) is a big deal. Not just because it is central to our ministry’s outreach to young families, but because of the important role that VBS plays in the spiritual formation of children.
April is National Child Abuse Prevention Month. Though child abuse may not be something you could ever imagine happening within your ministry, sexual abuse of a minor is one of the top five reasons churches end up in court, according to Church Law & Tax. Studies also show that a child is much more likely to be sexually abused by a trusted adult than a stranger.
When severe storms strike, they can produce high winds and tornadoes. Damaging winds can wreak havoc on your ministry’s property and to buildings. A high wind event can crash debris through your windows, strip your siding, down trees on your parking lot, peel shingles off your roof, and fling back the flashing.
Thieves are taking advantage of soaring precious metal prices. Take steps to protect your ministry’s vehicles and property.
As the Director of Ministry Safety for our agency, I am dedicated to finding ways to help safeguard ministries like yours.
As temperatures plummet, the risk of freezing pipes soars. Frozen pipes can cause costly messes that could also put your ministry on hold while you clean up.
On behalf of our agency, I recently participated in one such training which focused on strategies and tactics for responding as a single officer to an active safety threat in a school building.
If you’re anything like me (and maybe the rest of the world for that matter), you’re grateful to put the craziness of the past year behind us.
Preparing for this Christmas season may require additional creativity, due to the uncertainty of what COVID-19 may bring in our local community.
A mid-November deadline in the Boy Scouts of America’s (BSA) bankruptcy proceedings may have you wondering what the organization’s bankruptcy filing means for your ministry if you ever hosted or chartered Boy Scout Troops.
Organizations that obtained Paycheck Protection Program (PPP) funding through the CARES Act can have their loans forgiven, turning them into grants. To qualify, each borrower must file a forgiveness application with its PPP lender, proving that it followed the rules. If your church, school, college, or camp meets all the criteria, 100% of its loan can be forgiven.
Ministries are creatively scrambling to continue their operations and safely engage their congregations with an array of online technologies during the coronavirus pandemic. Unfortunately, hackers are ready to take advantage of the confusion with scams designed to steal valuable data or siphon funds from your ministry.
Learn about the CARES Act and two loans for which ministries may be eligible, since Congress authorized additional funding April 23.
As concern over the dangers associated with the spread of a new coronavirus, COVID-19, spreads, our agency and Brotherhood Mutual want to keep you informed and provide best practices for managing the spread of this and similar illnesses at your ministry.
The first Sunday in February is a big day for sports fans. In fact, many Americans view Super Bowl Sunday as a national holiday. Friends and families will gather this year to watch the big game, enjoy delicious snacks, and of course, critique the commercials that go along with game day.
Recently, we learned about two major overseas incidents involving pastors on mission trips. The first incident involved a pastor being hit by a motorcycle while running. The second was a bus accident involving two pastors. The runner and one of the two bus passengers sustained extensive injuries.
If your ministry buildings were damaged as a result of these tornadoes, or if you plan on sending ministry volunteers out to assist with disaster recovery, be mindful of the dangers involved.
Last month, the IRS announced that its initiating hundreds of church exams to test compliance with the Affordable Care Act (ACA). While many provisions only apply to churches with 50 or more full-time equivalent employees (FTEs), even smaller churches could potentially violate provisions applicable to health benefit plans with as few as 2 plan participants.
July 4th is synonymous with food, fun, and fireworks. If your church is planning an event this Independence Day, remember to keep a focus on safety, so that everyone can have fun.