[20040615]RS21549_教会的竞选活动：《宗教场所言论自由恢复法案》的法律分析.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21549Updated June 15, 2004Campaign Activity by Churches: LegalAnalysis of Houses of Worship Free SpeechRestoration ActErika Lunder, Marie B. Morris, and L. Paige WhitakerLegislative AttorneysAmerican Law DivisionSummaryChurches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exemptorganizations can lose their tax-exempt status if they participate in a political campaign.The Houses of Worship Free Speech Restoration Act, H.R. 235 (108th Congress) wouldpermit churches to engage in unlimited amounts of certain types of political campaignactivity without jeopardizing their tax-exempt status. It would amend the IRC so thatchurches could not lose their tax-exempt status “because of the content, preparation, orpresentation of any homily, sermon, teaching, dialectic, or other presentation madeduring religious services or gatherings.” H.R. 235 is similar in purpose to the Housesof Worship Political Speech Protection Act, H.R. 2357 (107th Congress), although the107th Congress bill took a different approach. H.R. 2357 received a floor vote onOctober 2, 2002, and fa