Congress and the IRS have made it clear that 501(c)(3) organizations may not participate or intervene in “any political campaign on behalf of (or in opposition to) any candidate for public office.” IRC 501(c)(3). (Note that the rule does not prohibit all support or opposition to legislation; that is permitted as long as it is insubstantial. This rules prohibits all support or opposition to a candidate.)  This prohibition includes churches exempt under Section 501(c)(3). Yet, just about every election there are accusations that this or that church has violated the rule by preaching support for a candidate from the pulpit.

A recent news story reports that several churches, rather than covertly violating this rule, are planning to openly do so.  According to the story, the position of the churches is that the IRS rule violates their First Amendment right to free speech. Their plan is to record and send

On September 17, the IRS released its Exempt Organization Newsletter, Issue Number 2012-16. Topics include the following:

• Register now for September 20 webinar: Starting and Operating Charities for Disaster Relief
• Fast Track Settlement for TE/GE taxpayers
• Register for upcoming workshops for small and medium-sized charities in IL, NC, ID, OR, and NM

From BenefitsBryanCave.com

Late on a Friday, just before escaping for Labor Day weekend, the IRS, Department of Labor, and Department of Health and Human Services provided two pieces of guidance on two of health care reform’s more important provisions: determining full-time status of employees for purposes of the employer “play or pay” penalty and the 90-day waiting period requirement.  The two pieces of guidance refer to one another, so it is important to understand them both.  In addition, while neither piece of guidance takes effect until 2014, sponsors of health plans should begin planning now to address these pieces of guidance.  We addressed the 90-day waiting period guidance last Friday and this post will address the “play or pay” guidance.

On September 11, the IRS released its Exempt Organization Newsletter, Issue Number 2012-15. Topics include the following:

• How to find information on the new IRS.gov
• Disaster relief through charitable organizations
• Free Tax Exempt Bonds webinar – Sept. 18
• Register for upcoming workshops for small and medium-sized charities in Pennsylvania and Washington

In a prior post, I discussed the case of an organization that was denied church status because, among other things, there was no opportunity for congregants to “interact and associate with each other in worship” where the sermon was broadcast over the radio and internet.  In a recent ruling, PLR 201232034, the IRS again denied church status to a similar organization, stating that: “A website on the Internet does not qualify as a place of worship, nor do individuals accessing that website constitute a congregation assembled to worship.” The IRS is sticking to its guns on this point, it seems.  Nonetheless below are my top 10 reasons to replace your live church with an on-line church: