Written by Don Byrd
Settling a lawsuit brought by the Freedom From Religion Foundation, the IRS has apparently agreed to institute procedures to initiate the examination of alleged improper political activity by churches, and a manager to initiate such oversight.
According to an FRFF press release, via Religion Clause, the government agency will still retain discretion over individual cases, but has ended its apparent policy not to enforce restrictions against churches.
FFRF filed suit against the IRS shortly after the presidential election in 2012, based on the agency’s reported enforcement moratorium, as evidenced by open and notorious politicking by churches. Pulpit Freedom Sunday, in fact, has become an annual occasion for churches to violate the law with impunity. The IRS, meanwhile, admittedly was not enforcing the restrictions against churches. A prior lawsuit in 2009 required the IRS to designate an appropriate high-ranking official to initiate church tax examinations, but it had apparently failed to do so.
The IRS has now resolved the signature authority issue necessary to initiate church examinations. The IRS also has adopted procedures for reviewing, evaluating and determining whether to initiate church investigations.
Don’t expect any church investigations soon, however. The agency is currently under a moratorium on all non-profit examinations of political activity pending congressional investigations and the IRS’ own review of safeguards to protect against improper enforcement.
