The attorney who was told by an Internal Revenue Service official that a tax-exempt, 501(c)(3) church praying for a Bush victory would be violating IRS regulations has sought further clarification from the agency.
As WorldNetDaily reported, the American Center for Law and Justice wrote a letter to the IRS on behalf of the Christian Defense Coalition and its director, the Rev. Patrick J. Mahoney, who was planning a 15-day prayer tour through Ohio and Pennsylvania. Each evening at a prayer service, Mahoney had planned to lead in prayer for a Bush victory, and he wanted to know if doing so in a tax-exempt church would be lawful under IRS regulations against electioneering.
The letter, penned by attorney James Henderson, explained Mahoney planned to “offer prayer during the evening services in the churches he visits that God grants President Bush four more years as president and that Senator Kerry does not become president.”
Stated Henderson’s letter: “His prayers to God, offered in communion with the faithful gathered for services, that the will of God be fulfilled in the church and the nation, should not, he thinks, be treated by the IRS as either direct or indirect participation in or intervention in a political campaign.”
Under IRS regulations, churches that are 501(c)(3) tax-exempt organizations cannot openly advocate for candidates for office and can only use a small percentage of their budgets on political activity.
Pending a decision from the IRS, Mahoney held his evening events in American Legion halls, hotels and other venues so as not to violate, potentially, IRS regulations.
In response to the initial request, Lois G. Lerner, IRS director of exempt organizations, rulings and agreements, sent Henderson a letter. In her letter, obtained by WND, Lerner does not mention prayer specifically. In what appears to be a form letter, Lerner addresses the question of “whether a church could jeopardize its exemption when it invites someone to speak at its services about a political campaign.”
The letter refers Henderson to IRS Publication 1828, “Tax Guide for Churches and Religious Organizations,” and reiterates general prohibitions about 501(c)(3) organizations being unable to advocate for political candidates.
Henderson told WND he interpreted the letter to say Mahoney could not pray for an election victory for Bush in a tax-exempt church. However, he called the agency to try to get further clarification about the issue, speaking to Judith Kindell of the IRS.
“I had asked about ‘prayer’ very explicitly in my letter, and they responded regarding ‘speech,'” Henderson said. “That was either accidental or on purpose.”
Henderson continued, “Ms. Kindell said that she was familiar with the letter and that in fact the IRS does include prayer within speech, which may violate the ban on politicking.”
Mahoney told WND: “This is rank censorship. If churches felt compelled to pray for Senator Kerry, they should be able to do that, too.
“Now we have the IRS not only limiting what can be said behind a pulpit in terms of electioneering, but churches aren’t even allowed to pray the dictates of their consciences.”
The attorney’s follow-up letter, which he wrote to the IRS on Thursday, encapsulates his phone conversation with Kindell and states his understanding that “prayer” was included in the definition of “speech.”
In his most recent letter, Henderson wrote, “Ms. Kindell confirmed that the IRS had, in fact, understood that I was differentiating between other forms of communication in the pulpit and prayers. She also confirmed that the IRS equated the two in Ms. Lerner’s letter to me because the IRS equated them in fact. …
“I am affording you the opportunity to respond with any further clarification or correction that you deem appropriate. Otherwise, I am confident that I may fairly describe the IRS response to our inquiry letter as treating such prayers as the equivalent of campaigning, and therefore subject to the absolute prohibition provided in the Code.”
Henderson emphasized the policy is not something new the agency is announcing, but rather an “interpretation” of its regulations.
Mahoney criticized media coverage of the story, saying some outlets characterized it as the IRS barring simply praying for a candidate. Mahoney emphasized, however, the issue is about praying for one candidate to actually win the election.
The Presbyterian minister said that at his prayer meeting Friday night he purposely refrained from praying for a Bush victory because of the letter and conversation with the IRS.
The Washington Post ran a brief story on Sunday questioning WorldNetDaily’s original account of the IRS declaration. Henderson called the Post story a “hatchet job” and said the reporter gave “short shrift” to the article.
Appearing to defend the IRS, the Post story stated, “The IRS is deliberately ambiguous on such matters, and only egregious violations are prosecuted.”
Kindell of the IRS did not respond to a request for comment before press time.
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