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).
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