To qualify for 501(c)(3) tax-exempt status requires that an organization must meet the following requirements:
- the organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes;
- net earnings may not inure to the benefit of any private individual or shareholder;
- no substantial part of its activity may be attempting to influence legislation;
- the organization may not intervene in political campaigns; and
- the organization’s purposes and activities may not be illegal or violate fundamental public policy
Yet with each election cycle we see not only individual clergy, but entire congregations and dioceses, engaged in attempts to sway elections and in doing so should forfeit their churches tax exempt status as required by law



