Thursday, February 14, 2008
The United States Conference of Catholic Bishops has posted on its website a document entitled "2007 Political Activity Guidelines for Catholic Organizations." Here is the introductory paragraph from the web pamphlet:
The following document is provided by the USCCB Office of General Counsel in order to assist (arch)dioceses, parishes, and other Catholic organizations ("Catholic organizations") that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code ("IRC") in distinguishing activities that are permitted during election campaigns from activities that are prohibited. This guidance focuses primarily on section 501(c)(3) of the IRC, because it contains a prohibition, which has been interpreted as absolute, against participation or intervention in a political campaign on behalf of or in opposition to any candidate, as a condition of maintaining federal income tax exemption.
To see the full set of guidelines, go to "2007 Political Activity Guidelines for Catholic Organizations" on the USCCB website.