Q: Did the recent political statements of former President Jimmy Carter at the church in Albany endanger that institution’s tax exempt status? What are the campaign restrictions for churches and charitable organizations?
—Tom Bennett, Rex
A: President Carter's speech at Mt. Zion Baptist Church in Albany on Oct. 12 was within the limits set by the U.S. Internal Revenue Code in regard to 501(c)(3) organizations and politics. A 501(c)(3) organization is "absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office."
President Carter mentioned his grandson Jason Carter, who is running for governor, saying: “I need everybody here, and everybody that you can contact, to join in with a few legislators, including Jason, when the time comes this year and years in the future to make Martin Luther King Jr.’s dream come true.” Tobin Grant, a political science professor at Southern Illinois University, said: “Notice how President Carter artfully told people to team up with a few legislators like his grandson — not ‘vote for’ — and no mention that Jason’s running for governor. He’s just a legislator working for the dream.”
Violation could result in “denial or revocation of tax-exempt status and the imposition of certain excise taxes.” A Catholic church in El Paso encouraged parishioners not to vote for President Barack Obama in a bulletin in 2012, and later published a retraction. “Telling people to fight for the right to vote or make their voices heard or even ‘go vote’ is fine,” Grant said. “What’s not OK is to tell people, ‘vote for this guy’ or ‘don’t vote for that guy.’ ”
Andy Johnston wrote this column. Do you have a question about the news? We’ll try to get the answer. Call 404-222-2002 or email q&a@ajc.com (include name, phone and city).
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