Taxpayer-subsidized politics may be coming to a church near you. Why do I say that?

Paragraph (3) of section 501(c) of the Internal Revenue Code of 1986 contains this:

(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

Simply put means that tax-exempt organizations (including churches) cannot carry out propaganda or political campaigning. This seems entirely reasonable to me.

But a bill has been introduced in the House (HR 153) which deletes the part above in bold. This seems to say that churches (and other cited tax-exempt organizations still cannot engage propaganda to influence legislation but are allowed to intervene in political campaigns. Seems rather confusing to me.

Also does it mean that if someone wants to support a candidate for office (or trash an opponent) that someone can now get a tax deduction by funneling the contribution through a like minded church or minister instead of a Super-PAC?

Doesn’t seem like such a good idea to me. What do you think?

Comme