Permissible Activities for Churches and Other Entities, Especially During Election Years

October  2008

In this Presidential election year, questions regarding permissible activities from churches have been raised. As a federal tax exempt 501(c) (3) organization, the Presbyterian Church (U.S.A.), at all levels (i.e., General Assembly, synod, presbytery and particular church), is permitted to engage in a limited, insubstantial amount of witnessing or lobbying activities which attempt to influence legislation or issues. It is strictly prohibited, however, from engaging in political activity which includes, but is not limited to, participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for elective public office. Violation of these limits may result in the revocation of exempt status and the imposition of certain excise taxes. [Read more]

The Office of Legal/Risk Management Services performs work for the General Assembly Mission Council, the Office of the General Assembly, the ministry divisions, and other corporations and work areas at the General Assembly level. These are our clients.

Over the years we have also provided general informal advice to the middle governing bodies and the particular churches. This second edition manual is a compilation of some of the advice and resources we have shared over the years. Our first edition manual (2000-2003) was well received and well used. We trust the same will be true for this manual.

The law is far ranging in modern American society. This manual does not cover every topic. Let us know if there are additional resources or changes you would like to see in future publications. Moreover, let us know if you have resources or articles to share. Some of our very best materials have been provided to us by churches, presbyteries, and synods.

The Office of Legal/Risk Management Services sincerely appreciates the contributions and work of many outside authors. Contributors to this manual include colleagues from churches, middle governing bodies, and other General Assembly-level offices and corporations. Legal counsel from other denominations also contributed to this manual. We especially thank the Legal Department of the General Council of Finance and Administration of The United Methodist Church. This manual is, in part, based on the very successful legal manual published by that office.

Finally, be certain to consult your local attorney for legal advice and expert assistance. While the information in this resource manual should be a helpful guide, it cannot substitute for your local counsel familiar with the law and facts of your particular situation. The laws, of course, continue to change. Your local counsel will ensure the current law is applied to your needs.

Sincere regards,

Martha E. Clark
General Counsel
General Assembly Mission Council
Office of Legal/Risk Management Services
100 Witherspoon Street
Louisville, KY 40202
(888)728-7228, ext. 5369
Fax: (502)569-8033