The Decentering Whiteness Task Force discussed something a bit outside of our normal remit: We thought it might be a helpful reminder to our churches to provide them guidance on church and clergy participation in politics in an election year.

In an election year, it is vital for United Church of Christ (UCC) congregations and clergy to understand how they can engage in the political process while adhering to legal restrictions. The UCC’s Justice and Witness Ministries have outlined clear guidelines to help navigate this complex landscape, ensuring that faith-inspired political activities remain within legal boundaries.

IRS Tax-Exempt Status and Political Activities

UCC churches are typically tax-exempt under Section 501(c)(3) of the Internal Revenue Code, allowing them to operate for religious, charitable, or educational purposes. This status exempts churches from corporate income taxes and makes donations tax-deductible. However, it also places strict limitations on political activities. Churches cannot participate in or intervene in any political campaign on behalf of any candidate for public office to maintain their tax-exempt status.

Permissible Political Activities

While direct support for political candidates is prohibited, churches have several avenues to engage politically:

Education and Discussion: Churches can educate their members about election-year issues and facilitate discussions on public policies, provided they do not endorse or oppose any candidate.
Voter Engagement: Churches can organize nonpartisan voter registration and get-out-the-vote drives, distribute nonpartisan voter guides and voting records, and sponsor candidate forums and debates.
Publishing Political Content: Church publications may include ads for political candidates at regular rates and news stories on political campaigns but cannot endorse candidates through editorials.

Clergy Participation

Clergy and church leaders are free to engage in political activities as individuals. They can endorse candidates, make contributions, and participate in campaigns, but must clearly state they are acting in a personal capacity, not on behalf of the church.

Hosting Candidates

Political candidates can appear at church services, provided that all candidates for the same office are given equal opportunities and no fundraising occurs during their appearance. Additionally, if the church rents its facilities to candidates, it must do so at the same rate charged to other groups.

By following these guidelines, UCC congregations and clergy can responsibly contribute to the political process while maintaining their tax-exempt status and upholding their religious mission.

For more detailed guidance, refer to the complete document provided by the UCC Justice and Witness Ministries here.