IRS And Churches: Clergy Shouldn't Buy Falwell's Falsehoods, The

Jerry Falwell has been telling pastors that they can dive into partisan politics. The Internal Revenue Service, he insists, won't care. The Lynchburg televangelist even distributed a statement by one of his lawyers that says "the IRS has almost no teeth."

Falwell could not be more wrong and he's in a position to know. In 1993, the IRS revoked the tax-exempt status of Falwell's "Old Time Gospel Hour" for the years 1986-87 and made him pay $50,000 back taxes for illegal politicking.

Five years later, the 1RS yanked the tax-exempt status of TV preacher Pat Robertson's Christian Broadcasting Network for partisan activity also during 1986-87. CBN had to make what was described as a "significant payment" to the IRS.

In New York, the Church at Pierce Creek had its tax exemption removed after it ran newspaper ads in 1992, telling people that voting for Bill Clinton was a sin.

Aside from pulling tax exemption, the IRS can undertake other steps.

A church in Houston underwent a four-year audit after it was accused of improper politicking in 1996. Pastor Floyd Flake in New York City endorsed Al Gore from the pulpit in 2000 and was subsequently visited by 1RS agents, who warned him that he had violated the law and required him to sign papers promising not to do it again.

Several black clergy in the Norfolk, Va., area received similar visits from the IRS in 1995. The clergy had been active in a Senate race the year before. They were warned to stop pulpit-based politicking or face loss of tax exemption.

That's an awful lot of activity surrounding a provision that Falwell says the IRS doesn't enforce! It sounds like IRS agents have plenty of teeth, and they're willing to bite when necessary.

The fact is, the IRS does enforce the law in this area. Every election year, the tax agency issues a public statement reminding non-profits not to engage in electioneering. This year, the 1RS took the unprecedented step of also writing to the national political parties, urging them not to drag non-profits into partisan politics.

Religious leaders may have legitimate questions about politicking. Rather than listen to Falwell - who has run afoul of the law and had to pay for that - clergy should get the facts about church politicking from the source that knows the law the best: The IRS. Its website has a section that addresses the issue in clear language: www.irs.gov/charities/charitable/article/0,,id=120703,00.html

Falwell is wrong. Read it for yourself.