IRS Regulations for Churches

The Internal Revenue Service (IRS) grants non-profit status to churches, synagogues, mosques and other religious organizations. These organizations are allowed to engage in political activities provided that they do so in a non-partisan manner. Churches can invite candidates for office to address their congregation or sponsor a voter registration drive. However, non-profit religious institutions cannot give financial or moral support to specific political candidates or recommend that the members of a congregation vote for a particular candidate or political party.

For more information:

Political Activity Guidelines for Catholic Organizations

Tax Information for Churches and Religious Organizations from the IRS