Excerpt from: TaxProf Blog (click for full article)
For the past three years, the IRS hasn't
been investigating complaints of partisan political activity by
churches, leaving religious groups who make direct or thinly veiled
endorsements of political candidates unchallenged.
The IRS monitors religious and other
nonprofits on everything from salaries to spending, and that oversight
continues. However, Russell Renwicks, a manager in the IRS Mid-Atlantic
region, recently said the agency had suspended audits of churches
suspected of breaching federal restrictions on political activity. A
2009 federal court ruling required the IRS to clarify which high-ranking
official could authorize audits over the tax code's political rules.
The IRS has yet to do so.
Dean Patterson, an IRS spokesman in
Washington, said Renwicks, who examines large tax-exempt groups,
"misspoke." Patterson would not provide any specifics beyond saying that
"the IRS continues to run a balanced program that follows up on
potential noncompliance."
However, attorneys who specialize in tax
law for religious groups, as well as advocacy groups who monitor the
cases, say they know of no IRS inquiries in the past three years into
claims of partisanship by houses of worship. IRS church audits are
confidential, but usually become public as the targeted religious groups
fight to maintain their nonprofit status.
"The impression created is that no one
is minding the store," said Melissa Rogers, a legal scholar and director
of the Center for Religion and Public Affairs at Wake Forest University
Divinity School in North Carolina. "When there's an impression the IRS
is not enforcing the restriction — that seems to embolden some to cross
the line." ...
In a survey last week by the Pew Forum
on Religion and Public Life, 40% of black Protestants who attend worship
services regularly said their clergy have discussed a specific
candidate in church — and the candidate in every instance was President
Barack Obama.
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