“Churches” (which is how the Internal Revenue Code describes all houses of worship, including churches, temples, synagogues, and mosques), as with all other public charities, can lobby. Federal tax law draws a distinction between activities intended to influence public policy, and campaigning for a specific candidate. Campaigning for a candidate is strictly prohibited, while influencing the passage of legislation is allowed. The fact sheet outlines how churches can influence legislation, involve parishioners in lobbying activities, and track their lobbying to ensure it stays within the limits allowed under the law.

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