Churches challenge IRS policy

There is an interesting fight going on right now between religious groups over the proper role of politics and religion. A Phoenix-based organization called the Alliance Defense Fund has encouraged ministers around the country to give political sermons on Sunday, September 28. The ADF wished to challenge an IRS restriction that would remove a church's tax-exempt status if pastors endorse of political candidates, and has offered to represent any church investigated by the IRS as a result of any political sermon delivered on that day. It even suggests that participating pastors The defense fund has met with opposition from other religious organizations, however, that disagree with the fund's purpose. Fifty-five religious leaders have filed a complaint with the IRS to stop the ADF's plan.

As is often the case, the story is a little more complicated than it may initially seem. For example, many of the religious leaders that complained to the IRS are from the more liberal United Church of Christ, whereas the Alliance Defense Fund is a conservative Christian group. UCC ministers might also be a little wary of such a proposal after it was investigated by the IRS in 2007 after hosting Barack Obama at its convention.

Despite the protests, more than three dozen ministers from 20 states have signed up to participate in the "pulpit plan." However, don't expect any political endorsements from LDS pulpits on September 28. (Not authorized ones, at any rate -- I'm sure we have all heard a few politically-charged testimony meetings.) The LDS Church's stance on political neutrality is regularly reaffirmed through open letters and press releases, particularly during political campaign seasons. You could look at this as the Church putting into practice the doctrine contained in the Twelth Article of Faith, "obeying, honoring, and sustaining the [tax] law." Of course, the financial repricussions of losing its 501(c)(3) tax-exempt status might also be a wee bit persuasive. Besides, the ADR plan is probably aimed at individual congregations, rather than a large centralized church. The LDS Church has the resources to defend itself in a court of law, but that doesn't make it any more likely to pick a legal fight.