A thin line here, no question.....

*"The tax code allows a wide range of political activity by houses of
worship, including speaking out on social issues and organizing congregants
to vote. But churches cannot endorse a candidate or engage in partisan
advocacy. The presidential election has seen a series of statements by
clergy that critics say amount to political endorsements. Religious leaders
say they are speaking about public policies, not candidates, and have every
right to do so."
*

On Tue, Nov 6, 2012 at 4:12 PM, plainolamerican
<[email protected]>wrote:

> For the past three years, the Internal Revenue Service hasn't been
> investigating complaints of partisan political activity by churches,
> leaving religious groups who make direct or thinly veiled endorsements
> of political candidates unchallenged.
> Associated Press
> New York
> Nov 5, 2012
>
> The IRS monitors religious and other nonprofits on everything from
> salaries to spending, and that oversight continues. However, Russell
> Renwicks, a manager in the IRS Mid-Atlantic region, recently said the
> agency had suspended audits of churches suspected of breaching federal
> restrictions on political activity. A 2009 federal court ruling
> required the IRS to clarify which high-ranking official could
> authorize audits over the tax code's political rules. The IRS has yet
> to do so.
>
> Dean Patterson, an IRS spokesman in Washington, said Renwicks, who
> examines large tax-exempt groups, "misspoke." Patterson would not
> provide any specifics beyond saying that "the IRS continues to run a
> balanced program that follows up on potential noncompliance."
>
> However, attorneys who specialize in tax law for religious groups, as
> well as advocacy groups who monitor the cases, say they know of no IRS
> inquiries in the past three years into claims of partisanship by
> houses of worship. IRS church audits are confidential, but usually
> become public as the targeted religious groups fight to maintain their
> nonprofit status.
>
> "The impression created is that no one is minding the store," said
> Melissa Rogers, a legal scholar and director of the Center for
> Religion and Public Affairs at Wake Forest University Divinity School
> in North Carolina. "When there's an impression the IRS is not
> enforcing the restriction — that seems to embolden some to cross the
> line."
>
> The issue is closely watched by a cadre of attorneys and former IRS
> officials who specialize in tax-exempt law, along with watchdog groups
> on competing sides of the church-state debate.
>
> Americans United for Separation of Church and State, which seeks
> strict limits on religious involvement in politics, and the Alliance
> Defending Freedom, which considers the regulations unconstitutional
> government intrusion, scour the political landscape for any potential
> cases. While Americans United gathers evidence it hopes will prompt an
> IRS investigation, the Alliance Defending Freedom jumps in to provide
> a defense. Neither group knows of any IRS contact with houses of
> worship over political activity since the 2009 federal ruling.
>
> Nicholas Cafardi, a Duquesne University Law School professor and Roman
> Catholic canon lawyer who specializes in tax-exempt law, said he has
> heard of no IRS inquiries over churches and politics in the last three
> years. Neither has Marcus Owens, a Washington attorney who spent a
> decade as head of the IRS tax-exempt division and is now in private
> practice.
>
> Owens, who was with the IRS through 2000, said the agency had once
> initiated between 20 and 30 inquiries each year concerning political
> activity by churches or pastors. He said he knows of only two recent
> cases the IRS pursued against houses of worship or pastors, and
> neither involved complaints over partisan activity.
>
> "What the IRS is desperate to do is to avoid signaling to churches and
> pastors that there is no administrative oversight," Owens said. "The
> IRS has been vigilant with regard to civil fraud and criminal cases,
> but those aren't all that common."
>
> The tax code allows a wide range of political activity by houses of
> worship, including speaking out on social issues and organizing
> congregants to vote. But churches cannot endorse a candidate or engage
> in partisan advocacy. The presidential election has seen a series of
> statements by clergy that critics say amount to political
> endorsements. Religious leaders say they are speaking about public
> policies, not candidates, and have every right to do so.
>
> The Billy Graham Evangelistic Association has recently taken out full-
> page ads in major newspapers, featuring a photo of renowned evangelist
> Billy Graham, urging Americans to vote along biblical principles.
> Graham met last month with Mitt Romney and pledged to do "all I can"
> to help the Republican presidential nominee.
>
> In a survey last week by the Pew Forum on Religion and Public Life, 40
> percent of black Protestants who attend worship services regularly
> said their clergy have discussed a specific candidate in church — and
> the candidate in every instance was President Barack Obama.
>
> This Sunday, Roman Catholic Bishop Daniel Jenky of Peoria, Ill.,
> ordered all the priests in his diocese to read a statement urging
> Catholics to vote and stating that, "Catholic politicians,
> bureaucrats, and their electoral supporters who callously enable the
> destruction of innocent human life in the womb also thereby reject
> Jesus as their Lord."
>
> In Texas, a pastor of a small independent church posted a sign on the
> front of the building that read, "Vote for the Mormon, not the
> Muslim." Romney is the first Mormon nominee for president by a major
> party. Opponents of Obama, who is Christian, have spread false rumors
> that he is Muslim.
>
> Renwicks made his comments Oct. 18, at a Washington seminar on tax-
> exempt organizations presented by the American Law Institute-
> Continuing Legal Education. Responding to a moderator's question about
> the status of church audits, Renwicks said, "we're basically holding
> any potential church audits — they're basically in abeyance.
>
> "I haven't done a church audit in quite some time," said Renwicks,
> according to a recording of the talk provided by the American Law
> Institute. "There were one or two — what I'd call somewhat, maybe
> potentially egregious cases — where I thought maybe, we need to go out
> there, but even those were put in abeyance until we get the signature
> issue resolved."
>
> An IRS reorganization in 1998 put responsibility for authorizing the
> audits in the hands of lower-ranking IRS officials. A Minnesota
> pastor, who faced an audit over his 2007 endorsement from the pulpit
> of Rep. Michele Bachmann, argued the IRS was violating its own rules.
> In 2009, a federal judge agreed, prompting a formal IRS rule-making
> process that continues today.
>
> Dean Zerbe, a former senior counsel to the Senate Finance Committee
> who specializes in tax fraud and abuse, said the audits are "an
> extremely hellish area for the IRS to deal with."
>
> The agency has to balance enforcement with churches' First Amendment
> rights. Even when the federal agency finds an outright violation, the
> penalty for houses of worship is usually little more than a warning.
> The IRS has revoked nonprofit status in just a handful of these cases
> since the rules for religious groups were adopted in 1954.
>
> Last month, more than 1,500 pastors, organized by the Alliance
> Defending Freedom, endorsed a candidate from the pulpit and then sent
> a record of their statement to the IRS, hoping their challenge would
> eventually end up in court. The Alliance has organized the event,
> called "Pulpit Freedom Sunday," since 2008. The IRS has never
> contacted a pastor involved in the protest.
>
> "I think people are misled to think the IRS wakes up every morning
> wanting to knock on the door of a church or synagogue," said Zerbe.
> "Most senators blanch at the idea of having an IRS agent in the pews
> listening to what's going on from the pulpit. ... I think the IRS in
> some ways reflects that similar discomfort."
>
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