Section 5: GUIDELINES ON POLITICAL ACTIVITIES BY CHURCHES
From the September/October 1992 issue of Church Law & Tax Report and the
November/December 1991 issue of Foundation News. as taken from Rev. Eastman:
"Churches in the United States enjoy exemption from federal income taxes
by provision of section 501(c)(3) of the Internal Revenue Service Code. This
tax-exempt status requires that a church be organized and operated exclusively
for religious, charitable, educational, or any other tax exempt purpose :no
substantial part of which is carrying on propaganda, or otherwise attempting to
influence legislation, and which does not participate in, or intervene in
(including the publishing or distributing of statements), any political
campaign on behalf of any candidate for public office."