Monday, July 12, 2004

Vaughn James (Texas Tech) has published Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption?, 43 Cath. Law. 29 (2004). Here is the Conclusion:

With another election year approaching, political candidates will once again turn to the churches for help and support. While individual church members should feel free to assist the candidates of their choice, the churches themselves should stay above the fray. Alas, the history of church involvement in political activity since 1954 suggests that the churches are all too eager to disregard the law and engage in lobbying and political campaigning. To prevent this situation, Congress and the Service need to act, and the sooner the better. For its part, Congress must amend § 501(c)(3) to completely eliminate any provision allowing churches to engage in lobbying. Simultaneously, Congress must develop a narrow definition of lobbying to enable churches to mobilize the masses on social issues of a religious nature, but also to steer clear of making contact with legislators and other elected officials in an attempt to influence legislation. For its part, the Service must strictly enforce the law as regards the prohibition on campaign activity by churches. The Service must vigorously pursue violators of the IRC, be they large or small denominations, mainstream or “wayside,” and revoke their tax-exempt status.

If both Congress and the Service act upon this matter, the day will soon come when the words of Jesus the Christ will have more meaning to the churches in America. They will better understand what it is to live up to the responsibilities of certain benefits, to give to Caesar the things that belong to Caesar, to God the things that belong to God, and to reap only where they have sowed.