What a 501(c)(3) Church CANNOT Do (The “Muzzle”)

Under the Internal Revenue Code Section 501(c)(3), a church or ministry is absolutely prohibited from directly or indirectly intervening in a political campaign on behalf of, or in opposition to, any candidate running for public office. This means a church cannot:

• Endorse specific candidates from the pulpit, in church bulletins, on the church website, or via social media livestreams.
• Oppose specific candidates or tell the congregation who not to vote for.
• Donate church funds or provide financial support to any political candidate, political party, or Political Action Committee (PAC).
• Offer church resources—such as membership mailing lists, church building spaces, staff time, or equipment—to one candidate unless the exact same resources are offered to all opposing candidates at fair market value. [1, 2, 3, 4]

If a church explicitly violates these rules, it faces the legal threat of an IRS investigation, financial penalties, or the revocation of its tax-exempt status