{
  "id": "RL32973",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL32973",
  "active": false,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 343262,
      "date": "2009-01-29",
      "retrieved": "2016-04-07T02:50:06.670376",
      "title": "Churches and Campaign Activity: Analysis of the Houses of Worship Free Speech Restoration Act and Similar Legislation",
      "summary": "In recent years, there has been increased attention paid to the political activities of churches. Churches and other houses of worship qualify for tax-exempt status as Internal Revenue Code \u00a7 501(c)(3) organizations. Under the tax laws, these organizations may not participate in political campaign activity. Separate from the prohibition in the tax code, the Federal Election Campaign Act (FECA) may also restrict the ability of churches to engage in electioneering activities.\nLegislation had been introduced in the past several Congresses that would have allowed churches to participate in at least some campaign activity without jeopardizing their \u00a7 501(c)(3) status. These bills were the Houses of Worship Free Speech Restoration Act, H.R. 235 (109th Congress) and H.R. 235 (108th Congress); a provision briefly included in the American Jobs Creation Act of 2004, H.R. 4520 (108th Congress); the Houses of Worship Political Speech Protection Act, H.R. 2357 and S. 2886 (107th Congress); and the Bright-Line Act of 2001, H.R. 2931 (107th Congress). In the 110th Congress, H.R. 2275 would have repealed the prohibition against campaign intervention in IRC \u00a7 501(c)(3). Unlike the other bills, H.R. 2275 would have applied to all \u00a7 501(c)(3) organizations and not just churches. No similar legislation has yet been introduced in the 111th Congress.\nThis report provides an overview of the tax and campaign finance laws relevant to these bills and a discussion of how each bill would have amended current law. For further discussion of the laws restricting campaign activity by churches, see CRS Report RL34447, Churches and Campaign Activity: Analysis Under Tax and Campaign Finance Laws, by Erika K. Lunder and L. Paige Whitaker.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RL32973",
          "sha1": "5315e8a93f26a41d1cf1a30dbbec5b8aefd5c8f2",
          "filename": "files/20090129_RL32973_5315e8a93f26a41d1cf1a30dbbec5b8aefd5c8f2.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RL32973",
          "sha1": "c510ac8c1682ee95e200df5b0d25680988136d03",
          "filename": "files/20090129_RL32973_c510ac8c1682ee95e200df5b0d25680988136d03.pdf",
          "images": null
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc809562/",
      "id": "RL32973_2008Aug22",
      "date": "2008-08-22",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Churches and Campaign Activity: Analysis of the Houses of Worship Free Speech Restoration Act and Similar Legislation",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080822_RL32973_4db2e7e201ead89a2d36528456a1993d3d2bf844.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080822_RL32973_4db2e7e201ead89a2d36528456a1993d3d2bf844.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs8734/",
      "id": "RL32973 2005-06-14",
      "date": "2005-06-14",
      "retrieved": "2006-06-01T13:40:37",
      "title": "Campaign Activity by Churches: Legal Analysis of Houses of Worship Free Speech Restoration Act",
      "summary": "Under current law, churches and other IRC \u00a7 501(c)(3) tax-exempt organizations are prohibited from engaging in such activity and risk losing their tax-exempt status if they do. While this outcome is rare, it is possible. This report provides an overview of the current tax and campaign finance law relevant to this legislation, a discussion of how each bill would amend current law, and a chart that compares the bills.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050614_RL32973_414b06990851dbdeee6dfba5aae534c93d2bda1c.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050614_RL32973_414b06990851dbdeee6dfba5aae534c93d2bda1c.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Religion",
          "name": "Religion"
        },
        {
          "source": "LIV",
          "id": "Political activities - Churches - Law and legislation",
          "name": "Political activities - Churches - Law and legislation"
        }
      ]
    }
  ],
  "topics": []
}