The document discusses church oversight and political activity by churches. It notes that the IRS can only begin a church tax inquiry if a high-level Treasury official reasonably believes, based on written evidence, that the church may not qualify for tax exemption or may not be paying taxes on unrelated business activities. However, churches currently have a lack of oversight and could endorse political campaigns, have pastors use donations for personal use, or make private deals. The document encourages citizens to voice any concerns to politicians or the IRS to ensure fairness and equal treatment.

1. Church oversight
How would you feel if
●You learned a pastor was preaching about
specific political candidates?
●You learned a pastor was taking donated money
as his own?

2. IRS Rule
The IRS may begin a church tax inquiry only if
an appropriate high-level Treasury official
reasonably believes, based on a written
statement of the facts and circumstances, that
the organization: (a) may not qualify for the
exemption; or (b) may not be paying tax on
unrelated business or other taxable activity.
This reasonable belief must be based on facts
and circumstances recorded in writing.

3. Lack of oversight
Churches could
● Endorse a political campaign
● Individual pastors could use donated money
for their own purposes
● Make deals with private industry

4. Make a difference
Talk to those who might be concerned
Talk to your local politicians
Write your representatives
Email the IRS: http://www.irs.gov/uac/Send-
Us-A-Comment-About-the-Web-Site

5. Have peace of mind
● Be able to trust your own institutions
● Trust that other churches are following the
rules
● Be less worried about a religion pushing its
own political agenda

6. “Congress shall make no law respecting an establishment of
religion, or prohibiting the free exercise thereof; or abridging the
freedom of speech, or of the press; or the right of the people
peaceably to assemble, and to petition the Government for a
redress of grievances.”
"The Constitution of the United States," Amendment 1.
“The political campaign activity prohibition is not
intended to restrict free expression on political matters
by leaders of churches or religious organizations speak-
ing for themselves, as individuals. Nor are leaders pro-
hibited from speaking about important issues of public
policy”
Www.irs.gov

7. ● Churches do get special treatment.
● Raise the issue
● Help keep our country fair and equal.

8. Works Cited
ABC News. "Police: 'Temple' Served as Brothel." 2011. Web. 3 Aug 2013.
<http://abcnews.go.com/US/phoenix-goddess-temple-raided-alleged-brothel/story?
id=14481945>.
COUNSEL, ERIK. "IRS Official: We are “Close” to Auditing Churches Again." 2013.
Web. 3 Aug 2013. <http://blog.speakupmovement.org/church/churches-and-
politics/irs-official-we-are-close-to-auditing-churches-again/>.
Hallowell, Billy. "Pastors Will Unite Against IRS to Deliver ‘Pulpit Freedom Sunday’
Political Sermons (Poll)." 2012. Web. 3 Aug 2013.
<http://www.theblaze.com/stories/2012/09/20/pastors-unite-against-irs-to-deliver-
pulpit-freedom-sunday-political-sermons-poll/>.
Irs.gov. "Church Audits - "Reasonable Belief" Requirement." 2010. Web. 3 Aug 2013.
<http://www.irs.gov/Charities-&-Non-Profits/Churches-&-Religious-
Organizations/Church-Audits-Reasonable-Belief-Requirement>.
Law.cornell.edu. "UNITED STATES v. CHRISTIAN ECHOES NATIONAL MINISTRY,
INC. | Supreme Court | LII / Legal Information Institute." 1972. Web. 3 Aug 2013.
<http://www.law.cornell.edu/supremecourt/text/404/561>.
Publication 1828 (11-2009) Catalog Number 21096G Department Of The
treasury Internal Revenue Service www.irs.gov
"The Constitution of the United States," Amendment 1.