October 2, 2012

Preaching Politics From the Pulpit

Selected Bibliography

Aprill, Ellen P., Churches, Politics and the Charitable Contribution Deduction, 42 B.C.L.Rev. 843 (2001).

Bruch, Stephanie A., Politicking From The Pulpit: An Analysis Of The IRS’s Current Section 501(c)(3) Enforcement Efforts And How It Is Costing America, 53 St. Louis L.J. 1253 (2009).

Description of Present-Law Rules Relating to Political and Other Activities of Organizations Described in Section 501(c)(3) and Proposals Regarding Churches, Hearing before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives, May 14, 2002, JCX-39-02.

Dessingue, Deirdre, Prohibition in Search of a Rationale: What the Tax Code Prohibits; Why; to What End?, 42 B.C.L.Rev. 903 (2001).

Feld, Alan L., Rendering unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics, 42 B.C.L.Rev. 931 (2001).

Garnett, Richard W., A Quiet Faith? Taxes, Politics, and the Privatization of Religion, 42 B.C.L.Rev. 771 (2001).

IRS Publication 1828, Tax Guide for Churches and Religious Organizations, September 2006, available at www.irs.gov.

James, Vaughn E., The African-American Church, Political Activity, and Tax Exemption, 37 Seton Hall L. Rev. 371 (2007).

Johnson, Steffen N., Of Politics and Pulpits: A First Amendment Analysis of IRS Restrictions on the Political Activities of Religious Organizations, 42 B.C.L.Rev. 875 (2001).

Kemmitt, Chris, RFRA, Churches and the IRS: Reconsidering the Legal Boundaries of Church Activity in the Political Sphere, 43 Harvard J. Legis 145 (2006).

Kindell, Judith E., and John Francis Reilly, Election Year Issues, FY 2002 IRS Exempt Organizations Technical Instruction Program 335, August 2001, available at www.irs.gov.

Lobbying and Political Activities of Tax-Exempt Organizations, Hearings before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives, 100th Cong., 1st Sess., March 12-13, 1987, Serial 100-15.

Mayer, Lloyd H., Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise, 89 Boston Univ.  1137 (2009).

Murphy, Ann M., Campaign Signs and the Collection Plate – Never the Twain Shall Meet?, 1 Pitts. Tax Rev. 35 (2003).

O’Daniel, Patrick L., More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches, 42 B.C.L.Rev. 733 (2001).

Ryan, Meghan J., Can the IRS Silence Religious Organizations?, 40 Ind. L. Rev. 73 (2007).

Smith, Jennifer M., Morse Code, Da Vinci Code, Tax Code and … Churches: An Historical and Constitutional Analysis of Why Section 501(c)(3) Does Not Apply to Churches, 23 J.L. and Pol. 41 (2007).

Tobin, Donald B., Political Campaigning by Churches and Charities: Hazardous for 501(c)(3)s, Dangerous for Democracy, 95 Geo. L. J. 1313 (2007).

Totten, Mark, The Politics of Faith: Rethinking the Prohibition on Political Campaign Intervention, 18 Stan. L. & Policy Rev. 298 (2007).

Treasury Inspector General for Tax Administration, Statistical Profile of Alleged Political Intervention by Tax-Exempt Organizations in the 2004 Election Season, May 12, 2009,http://www.treasury.gov/tigta/auditreports/2009reports/200910080fr.html.

Zelinsky, Edward A., Are Tax “Benefits” for Religious Institutions Constitutionally Dependent on Benefits for Secular Entities?, 42 B.C.L.Rev. 805 (2001).

Cite this publication: Joseph Liu. “Preaching Politics From the Pulpit.” Pew Research Center, Washington, D.C. (October 2, 2012) http://www.pewforum.org/2012/10/02/preaching-politics-from-the-pulpit-2012/, accessed on July 23, 2014.