Churches route political campaigning through lay teams to evade IRS limits

Evidence

An unstated motivation behind the creation of the elaborate architecture of Culture Impact Teams is to skirt legal prohibitions on the direct endorsement of candidates by church organizations. Current IRS guidelines require that pastors refrain from campaigning for candidates through their office—that is, from the pulpit. But nothing stops congregants from undertaking their own church-based political activism if it’s all about “culture.” “It wasn’t me; it was the CIT” is thus seen as an alibi against any theoretical charge that pastors may be organizing de facto political action committees. — Katherine Stewart, The Power Worshippers, 67

Categorization

  • XREF: Connects to the Johnson Amendment discussion later in this same chapter and to the general literature on nonprofits as tax-subsidized political actors. — connects to: Voter guides are partisan campaign tools disguised as neutral; Faith-based voter machines operate tax-exempt and shielded from scrutiny. — Katherine Stewart, The Power Worshippers: Inside the…, 704; Avant-garde theater turned IRS tax hearings into staged performances — J. Hoberman, Everything Is Now: The 1960s New York…, 520 (+3 more)
  • SEED: Angle for an essay: how the ‘culture impact team’ model is a legal gray-area workaround paralleling super-PAC structures — layering formal separation between church and campaign the way campaign finance law layers PACs between donors and candidates.

Broader Connections