What role should the pulpit play in politics?
The 2024 presidential election season has been wild. From assassination attempts on Donald Trump, Joe Biden’s sudden withdrawal, and Kamala’s quick replacement candidacy, it’s felt like anything could happen.
Last Sunday, Harris took to the pulpit at the Church of Christian Compassion, a prominent historically black church in Philadelphia, adopting a distinctly reverent tone and quoting Psalm 30:5, “Joy cometh in the morning.” Her sermon-style speech seemed designed to inspire churchgoers to see a vote for Harris as a sort of divine duty. But not everyone was on board—a heckler interrupted. And as the heckler got louder, Kamala paused, saying “that’s why we fight for democracy” and “every voice is important ” and music started playing to drown out the contra protest message.
What was Kamala doing at the pulpit in the first place? I’ve been to lots of church services, and, thankfully, have never experienced disruption to my worship, reflection or sense of community. Heckling at church is jarring for all the church goers who attend for spiritual, not political guidance. To what extent can candidates use nonprofits and churches to advance their campaigns?
It's worth recalling that more than half a century ago, Congress passed the Johnson Amendment, explicitly prohibiting charities and churches from endorsing or opposing any political candidate. Keeping politics out of tax-exempt organizations is important because it helps maintain public trust in nonprofits, ensuring they serve nonpartisan goals and prevents tax-exempt funds from being used to influence elections. Churches and other nonprofits should not be used to indirectly fund political campaigns.
The lines, however, aren’t always so clear. For those curious about the specifics, the IRS issued Rev. Proc. 2007-041, detailing 21 scenarios to help nonprofits steer clear of prohibited political activity. In brief, 501(c)(3) organizations can’t endorse or oppose candidates, especially near elections, in ways that identify candidates or signal approval/disapproval of their views.
Harris’s appearances—both in West Philadelphia on October 27 and earlier at an Atlanta megachurch on October 20—are, at the very least, in a gray area. Speaking at church services, especially when encouraging votes , should raise eyebrows.
If you believe a nonprofit has crossed the line into political campaigning, you can report it to the IRS using Form 13909, Tax-Exempt Organization Complaint. Form 13909 can be downloaded or filed online via the IRS’s Tax-Exempt Organization Search (TEOS) tool.
