Tax-exempt?

http://www.irs.gov/pub/irs-pdf/p1828.pdf  

Churches and religious organizations, like many other

charitable organizations, qualify for exemption from

federal income tax under IRC section 501(c)(3) and

are generally eligible to receive tax-deductible contributions.

To qualify for tax-exempt status, such an

organization must meet the following requirements

(covered in greater detail throughout this publication):

■ the organization must be organized and operated

exclusively for religious, educational, scientific, or other

charitable purposes,

■ net earnings may not inure to the benefit of any

private individual or shareholder,

■ no substantial part of its activity may be attempting

to influence legislation,

■ the organization may not intervene in political

campaigns, and

■ the organization’s purposes and activities may not

be illegal or violate fundamental public policy.

Jeopardizing Tax Exempt Status

All IRC section 501(c)(3) organizations, including churches

and religious organizations, must abide by certain rules:

■ their net earnings may not inure to any private

shareholder or individual,

■ they must not provide a substantial benefit to private

interests,

■ they must not devote a substantial part of their

activities to attempting to influence legislation,

■ they must not participate in, or intervene in, any

political campaign on behalf of (or in opposition to)

any candidate for public office, and

■ the organization’s purposes and activities may not 

be illegal or violate fundamental public policy. 

Substantial Lobbying Activity

In general, no organization, including a church, may

qualify for IRC section 501(c)(3) status if a substantial

part of its activities is attempting to influence legislation

(commonly known as lobbying). An IRC section 501(c)

(3) organization may engage in some lobbying, but too

much lobbying activity risks loss of tax-exempt status. 

Legislation includes action by Congress, any state legislature,

any local council, or similar governing body, with

respect to acts, bills, resolutions, or similar items (such as

legislative confirmation of appointive offices), or by the

public in a referendum, ballot initiative, constitutional

amendment, or similar procedure. It does not include

actions by executive, judicial, or administrative bodies.

A church or religious 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.

Churches and religious organizations may, however,

involve themselves in issues of public policy without

the activity being considered as lobbying. For example,

churches may conduct educational meetings, prepare

and distribute educational materials, or otherwise consider

public policy issues in an educational manner without

jeopardizing their tax-exempt status.

Measuring Lobbying Activity

Substantial part test. Whether a church’s or religious

organization’s attempts to influence legislation constitute

a substantial part of its overall activities is determined

on the basis of all the pertinent facts and circumstances

in each case. The IRS 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. Churches must use

the substantial part test since they are not eligible to use

the expenditure test described in the next section. 

Under the , a church or religious organization that conducts excessive

lobbying activity in any taxable year may lose its tax-exempt status,

resulting in all of its income being subject to tax. In addition, a

religious organization is subject to an excise tax equal to five percent

of its lobbying expenditures for the year in which it ceases to

qualify for exemption. Further, a tax equal to five percent of the

lobbying expenditures for the year may be imposed against organization

managers, jointly and severally, who agree to the making of

such expenditures knowing that the expenditures would likely result

in loss of tax-exempt status.

Expenditure test. Although churches are not eligible,

religious organizations may elect the expenditure test

under IRC section 501(h) as an alternative method for

measuring lobbying activity. Under the expenditure test,

the extent of an organization’s lobbying activity will not

jeopardize its tax-exempt status, provided its expenditures,

related to such activity, do not normally exceed an

amount specified in IRC section 4911. This limit is generally

based upon the size of the organization and may

not exceed $1,000,000.

Religious organizations electing to use the expenditure

test must file IRS Form 5768, Election/Revocation of

Election by an Eligible IRC Section 501(c)(3) Organization

To Make Expenditures To Influence Legislation, at any

time during the tax year for which it is to be effective.

The election remains in effect for succeeding years

unless it is revoked by the organization. Revocation of

the election is effective beginning with the year following

the year in which the revocation is filed. Religious organizations

may wish to consult their tax advisors to determine

their eligibility for, and the advisability of, electing

the expenditure test.

Under the , a religious organization that engages in excessive lobbying

activity over a four-year period may lose its tax-exempt status,

making all of its income for that period subject to tax. Should the

organization exceed its lobbying expenditure dollar limit in a particular

year, it must pay an excise tax equal to 25 percent of the

excess. 

Issue Advocacy vs. Political Campaign Intervention

Like other section 501(c)(3) organizations, some

churches and religious organizations take positions on

public policy issues, including issues that divide

candidates in an election for public office. However,

section 501(c)(3) organizations must avoid any issue

advocacy that functions as political campaign intervention.

Even if a statement does not expressly tell an

audience to vote for or against a specific candidate, an

organization delivering the statement is at risk of violating

the political campaign intervention prohibition if

there is any message favoring or opposing a candidate. A

statement can identify a candidate not only by stating the

candidate’s name but also by other means such as showing

a picture of the candidate, referring to political party

affiliations, or other distinctive features of a candidate’s

platform or biography.

Key factors in determining whether a communication

results in political campaign intervention include the following:

■ whether the statement identifies one or more candidates

for a given public office;

■ whether the statement expresses approval or disapproval

for one or more candidates’ positions and/or

actions;

■ whether the statement is delivered close in time to the

election;

■ whether the statement makes reference to voting or an

election;

■ whether the issue addressed in the communication has

been raised as an issue distinguishing candidates for a

given office;

■ whether the communication is part of an ongoing

series of communications by the organization on the

same issue that are made independent of the timing of

any election; and

■ whether the timing of the communication and identification

of the candidate are related to a non-electoral

event such as a scheduled vote on specific legislation by

an officeholder who also happens to be a candidate for

public office.

A communication is particularly at risk of political campaign

intervention when it makes reference to candidates

or voting in a specific upcoming election. Nevertheless,

the communication must still be considered in context

before arriving at any conclusions. 

Example: Candidate A and Candidate B are candidates for the

state senate in District W of State X. The issue of State X funding

for a faith-based indigent hospital care in District W is a prominent

issue in the campaign. Both candidates have spoken out on

the issue. Candidate A supports funding such care; Candidate B

opposes the project and supports increasing State X funding for

public hospitals instead. P is the head of the board of elders at

Church C, a section 501(c)(3) organization located in District W.

At C’s annual fundraising dinner in District W, which takes place in

the month before the election, P gives a long speech about health

care issues, including the issue of funding for faith-based programs.

P does not mention the name of any candidate or any political party.

However, at the end of the speech, P makes the following statement,

“For those of you who care about quality of life in District W and the desire

of our community for health care responsive to their faith, there is a very

important choice coming up next month. We need more funding

for health care. Increased public hospital funding will not make

a difference. You have the power to respond to the needs of this

community. Use that power when you go to the polls and cast

your vote in the election for your state senator.” C has violated

the political campaign intervention prohibition as a result of P’s

remarks at C’s official function shortly before the election, in which

P referred to the upcoming election after stating a position on an

issue that is a prominent issue in a campaign that distinguishes the

candidates. 

I am posting these important pieces of the IRS Tax Law as they relate to Churches and Religious organizations, because I believe it is time for these organizations to be held accountable for their actions within the political process.  

If you witness this type of action within your own Church, or you see religious organizations advocating an issue during an election cycle, this is in direct violation of the tax code as stated above.  

The "wrong-wing" has keyed on this constituency as a base for get-out-the-vote rallying.  If they can drum up support for an issue from the pulpit, or at a bible study group, on Church grounds, then this is grounds for loss of their tax-exempt status.  Document the occurrence and turn them in.

You work hard for your money, make sure your tax dollars work hard for you, not your Pastor or your local millionaire.  

Look out! Dark Ages approaching!

Has anyone else noticed a rise in the fervor of the so-called "Christian" religion of late?
Maybe I am just more aware of their vitriolic rhetoric.  It just seems to me that, at least the ones who are speaking out in public, seem to be doing so out of both sides of their mouths.  


The anti-Choice movement is a prime example.  It appears that the majority of those who oppose the right of a woman to choose whether to terminate a pregnancy, profess to be "christian".  Yet, those same folks who so vehemently defend the "life" of the unborn, could care less about that same life once it IS born.  And to take it one step further, many of those same anti-choice folks, are the same folks who believe in the taking of a life if it means furthering their cause or in the case of the death penalty.  Just exactly how does that work?
How does your "Church" square that for you?  


My moral compass doesn't work that way.


There is going to come a time, if we are not careful and this is not put in check, where the "Church" will become the dominant voice in our society again.  Only this time, I fear it will be even worse than in victorian times, and we will indeed be headed for another dark age.  An age where everything you do, say and think will be dictated by the "Church".  those who do not believe will be labeled as heretics and instead of burned at the stake, murdered for their beliefs.  


Sound familiar?


All innovation will cease and creativity will come to a standstill.  Artists will seek out enclaves and go underground as will scientists to try and survive the onslaught of mis-informed sent to do them harm in the name of their god.  


Sounds like devolution to me.  Those who do manage to survive the wrath of the "Church" and outlast the darkness, will be the ones who bring this society into an understanding of how our life exists and has existed and how much "help" we have had from outside of our own world to do so.  A new language will be born to facilitate the description of this intervention from beings from off-world places, and we will come to see ourselves as the true minutiae in the cosmos we really are.  


This will hopefully set us forward on the path of evolution without the cloud of religion and all it's trappings and fear-mongering to hold us back.

No words

There has been a lot of information coming out recently that early civilization had help from outside sources.  


When you think about your conversation with someone and you are trying to describe an experience, you search for illustrative words that your audience will understand and know the reference to, to be able to visualize what you are attempting to describe.


It was no different with early civilization, they just did not have the vocabulary of adjectives that we use to describe things.  What they used to describe something that we would describe as a UFO, they might describe as a "pillar of fire"  in Exodus.   It appears to me and many others it seems, that the interpretation of the early words has been bastardized into something that could be used for the benefit of a few to acquire wealth and keep the common person in line when necessary to follow a certain set of desired results.


How convenient, keeping people from thinking for themselves in the name of a "god" that really they know doesn't exist.  If there were proof of this existence, why would the Catholic church have so much information hidden in it's archives away from public view?  


Why are those in the Vatican going against the conscripts of the book they profess to subscribe to by amassing such wealth and living in such opulence while their "flock" does not?  Why do they have so many idols when the bible clearly states that there should be none?


It's not just the Catholic church that does this, no, it is every organized religious sect in the world.  


When you think about it - every human being is born with a moral center.  Yes, there are those who lose their way either by mental defect, or some other means, but the majority of the world population has a moral center of right and wrong.  The "church"  does nothing to help this moral center.  All the "church" does, is give those who have hurt others, a forum to feel better - by attending church these folks feel their guilt (whether acknowledged or not) is alleviated - they are somehow exonerated for their actions by showing up once a week and sitting through a sermon or service.  


Get real.  If you screw people, you screw people. No amount of church attendance or payment to the church is going to change that.  Nope.  It's just going to make the church and the priest or pastor richer.


So, the book that the "church" professes to follow - they do not.    The man they profess to claim as the savior, was actually deified a century after he walked the earth.  Many books were left out of the bible - why?  Did they not meet with the direction the "church" wanted people to follow?


The words used in the bible were the words of the day - what words would we use today to describe the same scenes?  Angels or Aliens?  Fire in the sky or UFO or Meteor?

I wonder...

Have you ever watched the History Channel?  There are several different series running about ancient aliens on earth.   There is new information coming to light all the time and it seems to point to the presence of intelligent beings not of the human species as we know it aiding in the progress of our technology.  The peoples of the time had not the vocabulary of current inhabitants and were limited to describing what they were witnessing to what vernacular they had available.  The use of the word god or gods may not have been used as many use it today but it may have been bastardized by the Church - for it's benefit.  Gee, would that be something they would do?


It's an interesting premise and one that has no less merit than the belief that there was but one god who brought forth all life on this planet.  It's just that the marketing hasn't yet caught on.