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For many years, U.S. Senate Finance Committee member Charles Grassley (R-IA), has been looking into the financial practices of large media-based Christian ministries. Although he has not yet proposed any new laws that would govern how ministries report and manage their finances, in January he asked the ECFA
(Evangelical Council for Financial Accountability) to create a commission that will make recommendations about how ministries can be more fiscally accountable.  The ECFA has indicated that it will look into issues such as whether churches should be required to file detailed information returns (990s), the housing allowance, and tax rules governing “love offerings.”  It has also indicated that it hopes to address these issues through self-regulation rather than legislation.

You can learn more about the issues the commission will address here. Also, ADF’s own Erik Stanley has been asked to serve on an advisory panel for the commission in view of his legal expertise in the area of churches and politics. We will continue to keep you updated on the work on the work of the commission.  In the mean time, the best way for churches to minimize risk of running afoul of current or future regulations is to become a member of a financial accountability organization such as ECFA.

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ADF Senior Counsel - Church Project

A recent column in USAToday titled “5 rules for faith and politics 2012” proposes rules the authors say would avoid both theocracy and hostility toward religion. But all they succeed in doing is marginalizing people of faith who have the audacity to think their most cherished beliefs about God and morality should affect all aspects of their lives - including how they vote. A review of their “5 rules” indicates what the authors really want is for people of faith to keep their religious convictions to themselves. Their fear of a theocracy is completely unfounded.  Virtually all of the Founding Fathers had a political philosophy that reflected their Christian beliefs and nobody would argue they set up a government that established a theocracy. I suspect what the authors are really afraid of is people of faith waking up to the fact that we must have moral, God honoring leaders if we expect to have a moral, God honoring country.  Their proposed rules attempt to shame religious voters into closing their eyes to a candidate’s moral convictions (or lack thereof).  Moreover, they ask people of faith and their churches to sacrifice the religious freedom that is the foundation of our country.

Their first rule advocates that the wise constitutional provision prohibiting the government from imposing a religious test for office  should apply to individuals also.  They say, “Voters should evaluate candidates based on their policies, their values and their character but not on whether or how they choose to worship.”  Of course, one’s values and character are heavily influenced by religious beliefs.  Not to consider them would be foolhardy.  And I highly doubt the authors themselves would vote for someone whose religious beliefs include child sacrifice (which recent tragic reports demonstrate is not merely an implausible hypothetical).

The next rule would prohibit the Catholic Church from denying communion to politicians who fail to abide by and uphold the Church’s beliefs.  The authors think churches should not hold their members accountable when members act in a way that is contrary to what they say they believe. This effectively encourages hypocrisy. Under this rule, politicians can say they believe abortion is murder on Sunday but vote to allow it (and force all taxpayers to pay for it) on Monday – and their church is absolutely prohibited from taking any action to correct them.  This asks churches to forfeit a long established right to govern themselves and their members without governmental interference.

“Candidates should refrain from citing religion as the exclusive authority for their position on issues,” is the authors’ next proposal and it also restricts religious freedom.   The rule is really just a restatement of part of the Supreme Court’s Establishment Clause Lemon Test which requires all government actions to have a secular purpose.  Putting aside whether Lemon is a good test or not, it only applies to the government, not a candidate.  Obviously, if they are elected to office, candidates will want to be able to articulate reasons for their policies that aren’t necessarily based on religious conviction in order to persuade their colleagues that don’t share those convictions.  But when a candidate is running for office, there’s absolutely nothing wrong with saying something like, “my deeply held religious beliefs prohibit me from voting for laws imposing the death penalty.”  This creates no constitutional crisis and many voters are interested in what’s underlying a candidate’s views on a particular issue.

The fourth proposed rule, as explained by the authors, appears to be relatively benign.  As I understand it, they believe politicians should avoid alienating anyone who does not share their religious beliefs, but they should be free to express their personal religious beliefs.  They use former President George W. Bush’s reference to Christ as being the most influential political philosopher in his life as being acceptable.  To the extent the authors are saying they think it’s smart for politicians to avoid offending people of different faiths, that makes sense.  But the idea that this can be accomplished by not using references to God, and instead saying “the Creator,” “the Almighty,” or “Divine Providence” is naive.  These terms may offend any number of groups, including atheists and polytheists.

The final proposed rule is fraught with danger and inaccuracy. It reflects the current law (the “Johnson Amendment”) which prohibits pastors from preaching to their congregations about how a candidate’s platform lines up with scripture. The authors claim this law is necessary to avoid election fraud.  But pastors who preach sermons and apply Scripture to political candidates are not making an “end-run” around campaign finance laws.  They are exercising their right to freedom of religion.  The tax code restrictions that prevent churches and pastors from specifically discussing how their faith applies to a particular election and the candidates in that election trample the First Amendment.  (Click here for an excellent article by my colleague Erik Stanley summarizing the constitutional problems with the Johnson Amendment).  Other tax-exempt organizations, such as veterans’ groups, are allowed to endorse or oppose candidates and remain tax-exempt while giving their donors a deduction for contributions.  Why single out churches and religious organizations for discriminatory treatment?Further, whether such endorsements or oppositions are “deeply problematic from a religious perspective” is a great question for churches to debate but not for the government to mandate. Those who believe their faith requires that they apply Scripture and its teachings to specific candidates and elections are prohibited from doing so by the Johnson Amendment.  The government, in effect, has mandated a winner in what is a quintessential theological debate:  namely whether churches should apply Scripture in a way that opposes or endorses a candidate.  The Johnson Amendment allows government to act as a type of “orthodoxy police” to enforce its own view of how religion should apply to candidates and elections. That is not only offensive from a religious perspective, it is blatantly unconstitutional.

Professor Carl Esbeck is fond of saying, “The government does not establish religion by leaving it alone.”  But the authors’ “5 rules for faith and politics” have the opposite effect.  For the most part, they meddle in the religious affairs of churches and individuals, requiring them to check those beliefs at the door whenever the realm of politics is entered.  This misguided attempt to “cleanse” politics of religion is a bad idea because it tramples religious freedom, and would make politics a completely secular, amoral undertaking.  God knows it’s bad enough already!

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ADF Senior Counsel - Church Project

I was on Hugh Hewitt’s radio show yesterday debating Pulpit Freedom Sunday against Barry Lynn from Americans United for Separation of Church and State.  You can hear the audio of the debate by clicking here.

For too long, AU has tattled on churches to the IRS.  It has used the IRS as a weapon to silence churches.  Pulpit Freedom Sunday is intended to remove that weapon from the hands of groups like AU who are bent on promoting their own agenda by silencing churches.  No pastor should ever have to fear the IRS or any special interest group when they stand in their pulpit to preach scriptural truth.  Pastors have a right to speak freely from their pulpits and that’s what Pulpit Freedom Sunday is all about – protecting that right.

To find out more about Pulpit Freedom Sunday, click here to visit the website.

Author

ADF Senior Legal Counsel - Church Project

Over at Dakota Voice, Bob Ellis has an interesting post that details the history of politics from the pulpit in America.  Bob does a good job of detailing many of the stories where pastors in American history spoke forcefully and with great conviction from their pulpits about political matters.  From the very beginning of our country, pastors spoke from their pulpits about matters of American life and politics that intersected with morality and religion.  After reviewing this extensive history, Bob concludes:

Seeing this issue in the light of the U.S. Constitution and history,  it is no wonder the Alliance Defense Fund (ADF) launched it’s “Pulpit Initiative” two years ago to challenge the unconstitutional 1954 tax amendment and restore pastoral freedom to America’s churches.

I couldn’t agree more.  If a page of history is worth a volume of logic, then the many pages of history that are filled with stories of pastoral intervention in political matters should be an open and shut case for the logic of jettisoning the Johnson Amendment.


In his excellent book, Why Churches Should Not Pay Taxes, Dean Kelley illustrates the active involvement of churches in American politics:

Throughout the history of the nation – and long before – churches have been active in helping to shape the public policy of the commonwealth in ways they believed God desired.  They were instrumental in setting the stage for the obtaining of independence at its beginning, when the “black regiment” – as James Otis called them – of the dissenting clergy thundered against the tyranny of King George from their pulpits.  A few decades later, the churches, acting corporately, brought an end to the practices of dueling by getting prohibitions against it written into the constitutions of twenty-one states, and no one conceived that this activity had any bearing on their tax exemption.  Churches were active in the effort to abolish slavery (though by the time of the Civil War there were religious apologists for slavery in the churches of the South).  Churches pressed for laws against gambling, Sabbath-breaking, alcoholic beverages, prostitution, and child labor.  They have worked for laws advancing labor organizing, woman suffrage, civil rights, and family welfare.

In none of these instances… was such public-spirited activity of the churches conceived to jeopardize their tax exemption.

History is replete with examples of churches and pastors speaking freely from their pulpits about the great social and moral issues of our day – including the selection of our national leaders.  That all stopped with the passage of the Johnson Amendment through clearly illegitimate means.  It is time to turn back the page of history to restore the constitutional rights of pastors and churches as active participants in our culture.

Pastors – learn more about this effort and sign up to participate at www.pulpitfreedom.org.

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ADF Senior Legal Counsel - Church Project

It seems as though a new article comes out each year arguing that religious organizations should not be tax exempt if they oppose a particular politically popular cause, such as abortion or same-sex “marriage.”  What many don’t realize is the IRS already conditions church tax exemption on the pastor’s willingness to forego telling his flock what the Bible has to say about the fitness of a particular candidate for office.  The Johnson Amendment prohibits pastors from endorsing or opposing a candidate for office from the pulpit, and this provision can be violated with “code words.”  So a pastor who encourages the congregation to only vote for candidates who are pro-life could be viewed by the IRS to have violated the Johnson Amendment and the church’s tax exempt status could be revoked.  This law is clearly unconstitutional as applied to churches.  ADF’s pulpit initiative is an effort to challenge it in court.  Pastors can learn more about this effort and sign up to participate at www.pulpitfreedom.org.  Information on what pastors can and cannot say from the pulpit is also available in a resource called “Guidelines for ‘Political Activities’ of Churches and Pastors” on the speakupmovement.org/church resource page.

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ADF Senior Counsel - Church Project

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