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