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F. Additional Information and References: Congregations and the IRS Guidelines on Advocacy, Lobbying, and Elections

Internal Revenue Service

IRS Website

  • Revenue Ruling 2007-41, 2007-25 I.R.B. (June 18, 2007).
  • Tax Guide for Churches and Religious Organizations. Publication 1828 (Rev. 9-2006).
  • Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations. Publication FS-2006-17, February 2006
  • Lobbying Issues in Exempt Organizations Judith E. Kindell & John F. Reilly. Continuing Professional Education Technical Instruction Program for Fiscal Year 1997, 277 n.20 (1996).

The Alliance for Justice

(202) 822-6070
alliance @
AFJ Website

The Interfaith Alliance and The Interfaith Alliance Foundation

(202) 639-6370
tia @
Interfaith Alliance Website

NP Action

(202) 234-8494
npaction @
NP Action Website

  • Minnesota Participation Project: Election Cycle Dos and Don'ts for 501(c)(3) Organizations

The Pew Forum on Religion & Public Life

(202) 955-5075
info @
Pew Forum Website

  • Politics and the Pulpit 2008

For more information contact socialjustice @

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Last updated on Thursday, September 13, 2012.

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