Can churches promote candidates without violating their nonprofit status?

A Chino Hills pastor endorsed a candidate for U.S. Senate, renewing a religious watchdog group’s concerns about electioneering from the pulpit.

Freedom from Religion Foundation is putting pressure on the IRS to revoke Calvary Chapel Chino Hills‘ tax-exempt status after pastor Jack Hibbs during a Sunday service encouraged the congregation to vote for Steve Garvey for California’s open U.S. Senate seat.

According to the foundation, the rules against such behavior are clearly defined.

In 1954, Congress approved the Johnson Amendment in the U.S. tax code — named for thensen. Lyndon B. Johnson, who authored the law — limiting nonprofits from taking part in certain political activities. The limitations meant religious leaders could no longer promote or speak against candidates in any type of official capacity, though they could still take part in public policy debate.

This means that while religious leaders may engage in political movements as private citizens they are barred from doing so in their capacity as ministers or on church grounds, said Eric Allen, a UC Riverside assistant professor in the School of Business.

“You know, the minister is allowed to go to the rally and say this is who to vote for but (not) if it’s happening on-site (at the church) in the capacity of being the minister,” Allen said.

On Tuesday, Feb. 27, a video surfaced on The Right Wing Watch Twitter of Hibbs telling the Chino Hills congregation, “You gotta vote for Steve Garvey.” Hibbs then told the congregation the statement was illegal because he was behind the pulpit, and stepped to the front of the stage to finish his promotion of Garvey, he said, as a “private citizen.”

The IRS website lays out a set of rules that nonprofits and religious organizations are supposed to follow to keep their tax-exempt status.

Churches may not promote propaganda for or against any candidate, under IRS rules. Churches may have candidates come and speak to congregations but they are not allowed to campaign in any way, such as publishing an opinion in an official church publication or using the pulpit during services to tell people how to vote.

“So basically, what that’s saying is that they’re not campaigning, whether again, directly or indirectly, for any particular candidate or trying to influence legislation,” Allen said.

Churches may, however, take part in public policy debate without the activity being considered lobbying. For example, churches can conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status, according to the IRS. Church leaders may encourage people to vote as long as they don’t tell them how to vote.

Churches cross the line when they attempt to influence legislation by trying to contact or urging the public to contact members of the legislative body to propose, support or oppose legislation. Churches that advocate for the adoption or rejection of legislation could also be considered to be in violation of the tax code, the IRS says.

According to the Freedom from Religion Foundation, Hibbs violated the rules in a blatant manner. The nonprofit is worried such behavior will continue in future elections.

A 2020 study by Duke University found that in the previous two decades churches had stepped up political involvement from education and support for voters. In some cases, churches appeared to have crossed the line particularly during election years where religious leaders were found to blatantly support candidates on either side of the aisle.

“The IRS needs to do something to remedy this situation,” said Chris Line, a staff attorney for FFRF. “Because you’re seeing it more and more.”

This is not the first time Hibbs and his church have been on the foundation’s radar, Line said.

“We’re very familiar with Jack Hibbs,” he added. “We’ve written about things he’s done before … previous electioneering attempts.”

In 2019, FFRF won a five-year legal battle with Chino Valley Unified School District over prayer at school board meetings.

The foundation sued the district in 2014, representing two parents and 20 anonymous district employees, residents and children. A U.S. District Court judge sided with the foundation in 2016, finding that prayer at board meetings violated the First Amendment. A three-member panel of the 9th Circuit Court of Appeals agreed in July 2018. And in December 2019, the 9th Circuit declined to reconsider that decision.

Hibbs told the school board in March 2016 that the district’s legal funds would be covered by the community. According to the Internet Corporation for Assigned Names and Numbers, the nonprofit organization that coordinates Internet domain names, the church registered Letusprayfoundation.org in June 2016. The Let Us Pray Foundation set up a Gofundme crowdfunding campaign, which raised $143,745 before being pulled from the website by campaign organizers.

Jack Hibbs and Calvary Chapel did not respond to requests for comment.