To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, I.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Rev. Steve Youngblood of City Church in Burlington, Iowa not only displayed flyers in the back of his church that urged voters to to remove Justice David Wiggins, an Iowa judge who had voted to legalize same-sex marriage, he read from that pamphlet during the sermon encounaging people to pick it up.