Are religious organizations allowed to lobby for or against legislation?

Wednesday, February 18, 2009

They may engage in lobbying activities as long as the lobbying does not form a “substantial part” of their activities. According to the IRS, lobbying is “attempting to influence legislation” and “an organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.” The IRS says it “considers a variety of factors, including the time devoted (by both compensated and volunteer workers) and the expenditures devoted by the organization to the activity, when determining whether the lobbying activity is substantial.” According to the courts, devoting 5% of an organization’s time and effort to political activity is not considered substantial within the meaning of the IRS Code. See Seasongood v. Commissioner.