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Guest Observer
Alliance Against Defamation and Mother Jones, theleftist magazine. IRS guidelinesfor nonprofits, which are available on the agency's website, are often misunderstood. While many people use these terms interchangeably, the IRS defines "politics" asseeking influence to the election ofcandidates and"lobbying" as seeking toinfluence legislation. According to the IRS,all501(c)(3) nonprofits cannot officially endorse or oppose candidates forelected office and make financial contributionstopolitical campaigns. In 1964, the liberal Protestant magazine Christian Century lost its tax-exempt status for oneyear after it endorsed President Lyndon Johnson for re-election. Nonprofits, however, can certainly praise or criticize candidates, elected officials, political parties and theirstands on public policy issues and controversies without specificallytelling peopleto vote for or against them. This iswhat many nonprofits have been doing since the passage of the 1954 Internal Revenue Act, which added section 501(c) regulating nonprofit organizationsto the tax code. The IRS recognizesthat the heads of nonprofits, including churches, can exercise their rights asprivate citizens without jeopardizingthetax-exempt status of their organizations.The IRS affirms also that 501(c)(3)nonprofitscanengage in some lobbying if lobbying is not a"substantial"partof theorganization's regular activities. The IRS imposes noadditional restrictions on churches; itrequiresall registered 501 (c) (3)nonprofits, religious and nonreligious, to follow the same guidelines at the risk oflosing theirtax exemptions. The Catholic, Evangelical andMormon churches, which seemto be the only nonprofits thatareever accused of violating IRS guidelines, shouldnot feelthat they have to scale back their activities in American public life because they may lose their tax-exempt status. Since 1990, the IRS hasrevoked thetax-exempt status of exactlyonechurch. Perhaps theleaders of these churchescanstart asking whether the many other nonprofits (especially the liberal activist ones)are followingthe same IRSrules that critics wish selfto righteously impose onothers.
Dimitri Cavalli is a freelance York City. writer
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