1.
"Sunday's Pulpit Initiative Will Challenge IRS Limits On Non-Profits
This Sunday is Alliance Defense Fund's "Pulpit Initiative". ADF has encouraged pastors to use the day to challenge Internal Revenue Service restrictions on churches (and other non-profits) that preclude them from endorsing or opposing political candidates. Today's Toledo Blade reports on ADF's plans. (I am among those interviewed for the article, and some of my comments on the reasons for the IRS limits are quoted.) An ADF White Paper outlines its arguments against the constitutionality of the IRS provisions, and an FAQ document describes the Initiative as "a strategic litigation plan". ADF says that participating pastors:
will deliver to their congregations sermons of their own that apply Scripture to the subject of candidates for government office. The sermons are intended to restore a pastor’s right to speak freely from his pulpit without fearing censorship or punishment by the government. By standing together and speaking with one voice, it is our hope to recapture the rightful place of pastors and churches in American life.Some 33 pastors from 22 states will participate according to the Los Angeles Times. Participants will include Rev. Gus Booth of Warroad Community Church in Minnesota and Rev. Wiley S. Drake of First Southern Baptist Church of Buena Park, California. [CORRECTION: ADF has informed me that Drake will not be one of the participants in the Pulpit Initiative.] Americans United issued a release on Wednesday criticizing the Pulpit Initiative, calling it "a Religious Right-led effort to politicize America’s pulpits." The Interfaith Alliance has posted a video titled Pulpit Politics: The Race for Pastor-in-Chief pointing out dangers of endorsements from the pulpit. (See prior related posting.) [Updated]" Link
2.
"More Tax Twists To ADF's "Pulpit Initiative"
Yesterday’s New York Times and a posting by Melissa Rogers point out another legal twist in tomorrow’s Pulpit Initiative sponsored by the Alliance Defense Fund to challenge the IRS rules on political activity by churches.. (See prior posting.) Earlier this month, three former IRS officials who are now lawyers in private practice wrote to the IRS Office of Professional Responsibility (full text of letter) asking it to investigate whether ADF has violated ethical rules binding on lawyers who practice before the IRS. Treasury Department Circular No. 230 provides that lawyers may not suggest to a prospective client that they violate any federal tax law. (Sec. 10.51(7)). ADF has offered to represent churches taking part in the Pulpit Initiative. ADF has also added a disclaimer to its website to prevent its advice being considered a "marketed opinion" as defined in Circular 230. A lawyer can issue a “marketed opinion” only if the lawyer concludes that it is more likely than not that the taxpayer will prevail using the tax advice included in the opinion. (Sec. 10.35)." Link