Charities, Churches and Politics
Charities, churches, and politics can work together with certain caveats and guidelines.
For many years, IRS guidelines prevented charities from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. As a 501(c)(3) organization, we risk losing our tax-exempt status.
On July 7, 2025, the IRS announced a potentially landmark shift in its interpretation of the Johnson Amendment, a tax provision that has historically prohibited churches and other charitable nonprofits from endorsing or opposing political candidates. In a federal court filing, the IRS indicated that houses of worship may now speak with their congregations about political candidates and elections without risking their tax-exempt status.
The Unitarian Universalist Organization’s Position
The UUA’s Organizing Strategy Team Denounces IRS Undermining of the Johnson Amendment
Affirms Commitment to Separation of Church and State
The IRS recently made news by suggesting that clergy be allowed to endorse political candidates to their churches. While this potential change surfaced as part of a lawsuit the IRS is involved in, no changes to IRS policies or the laws governing political activity for nonprofits have been finalized or fully enacted.
For years, the UUA has published guidance to our congregations and leaders about how to be a prophetic voice advocating for UU values in the public square. Additionally, our faith has a long history of faithful statements and resolutions that unequivocally support the separation of church and state. As such, we are deeply concerned by the IRS’s actions which would further erode this fundamental principle and democracy itself. The UUA maintains adherence to this principle and calls on all people of faith and conscience to uphold this cornerstone of democracy. This serves both to safeguard the public pluralism of religious freedom and civil rights from government interference, and to preserve the independence of religious organizations, allowing us to follow our calling without entanglement from the state. Both are more important now than ever in pushing back against the rising tide of authoritarianism and the infiltration of white Christian nationalism into government and public policy.
We offer a plethora of resources supporting congregations in being “Prophetic, Not Partisan,” including “The Real Rules” — a handy guidebook on appropriate political activity and justice organizing. This guidance is woven into all of our nonpartisan, pro-democracy work through UU the Vote. These recommendations remain the UUA’s best guidance on navigating IRS rules and current law governing non-profits, including congregations.
In the weeks and months ahead, we will continue to monitor the potential impact of any changes to nonprofit laws. In a time when UUs are under heightened scrutiny from hostile governmental leaders, we are particularly conscious that there are many who would seek any avenue to question our legitimacy and standing. Our guidance remains the same as it has always been to protect our essential position in our communities: partisan activity is incompatible with an organization’s 501(c)3 status, including for us as churches, while it remains our moral duty to advocate publicly and unapologetically for laws and policies that align with our shared UU values.
Politics and 501(C)3 Organizations
Excerpted from a February 2020, UU the Vote webinar
The UUA, UU congregations and organizations can:
- Engage in issue advocacy and organizing for justice
- Conduct voter education
- Voter access through voter registration
- Get Out the Vote drives
- Combat voter suppression
- Support or oppose ballot initiatives
- Educate candidates on issues
- Sponsor candidate forums
- Prepare and distribute non-partisan voter guides
- Lobby elected officials
- Host a variety of activities at our congregations
The UUA, UU congregations and organizations cannot:
- Have advocacy as their only activity
- Endorse or oppose candidates running for elected office
- Intervene in campaigns to influence the outcome of an election
Progressive people of faith can be powerful and prophetic without being partisan. We can engage our neighbors, educate our communities, mobilize voters, rally around ballot initiatives, and shape the public discourse with values-based framing, rooted in our theology and principles. Electoral cycles offer heightened opportunities to engage and inspire people, mobilize around key issues, and to strengthen democracy, and win real advances on key issues on the ballot.
What tax-exempt status means for nonprofits
Religious individuals and groups have played a prophetic role in public life throughout history by calling attention to oppression, demanding change, organizing for justice, and holding leaders and institutions accountable for their actions and policies. We have a moral responsibility and are fully within our legal bounds to be a voice in the public policy arena and a force in mobilizing communities to advance our values 365 days a year. When it comes to electoral engagement, we know there are common concerns and at times misunderstanding that require simple guidelines to help us move forward.
The UUA, UU congregations, and many UU organizations have tax exempt designation with the Internal Revenue Service known as 501(c)3 status. 501(c)3s are non-profit organizations that receive tax-exempt status from the IRS. Charities are non-profit organization that help those in need or advance a specific cause that benefits the public. They can be religious, educational, medical, scientific, and literary to name a few.
Collaboration and partnerships with 501(c)4 organizations
Many of the nonprofit justice issue-based and community organizing groups and democracy partners that UUs work with are 501(c)3 organizations that also have 501(c)4 arms, including some of our UU State Action Networks. These 501(c)4 organizations can do everything that 501(c)3 organizations can do; additionally they can engage in unlimited amounts of lobbying, endorse and oppose candidates, and engage in political campaigns (provided that such activities are not the organization’s primary activity). Coalitions and partnerships between 501(c)3 and 501(c)4 organizations and broad justice campaigns whose missions align are allowed and are a powerful way to work for justice.
The Real Rules
Thanks to the Unitarian Universalist Association the following information.
This guide includes direct quotes from the most recent and relevant IRS publications, organized for user-friendliness. References are footnoted.
The most authoritative IRS publication on nonprofits and electoral/political activity is Revenue Ruling 2007-41, released June 18, 2007. It is an excellent source of information, although not designed for a general audience. The more accessible IRS resource is publication 1828, Tax Guide for Churches & Religious Organizations (Rev. 08-2015). To access these documents, see “Section F: Additional Information and References” on page 21.
Updated October 2016.
Important Disclaimer
This resource provides general information, not formal legal advice. Do not use it in place of legal counsel. It aims to clarify Internal Revenue Service guidelines as they relate to religious organizations in the hope that more congregations will (1) choose to become involved in working for justice; and (2) know when it is important to seek legal advice.
Acknowledgements
David S. May, a lawyer and member of Emerson Unitarian Church in Houston, TX, researched and initially compiled the guide. Many thanks to David for volunteering his hard work. Rev. Rob Keithan, Director of the UUA Washington Office for Advocacy, completed the final production. Rev. Keithan also updated this most recent version in his capacity as an independent Faith Organizing and Training Consultant. The UUA would also like to acknowledge the Alliance for Justice, whose publication The Rules of the Game: An Election Year Legal Guide for Nonprofit Organizations provided the general outline for this guide. The Alliance for Justice offers many relevant resources; please see “Section F: Additional Information and References” on page 21 for their contact information.