Are Catholics Democrats or Republicans? Trick question! They’re both. And as we approach the presidential election this fall, many are wondering how best to vote to be in accord with Catholic Church teaching.

The short answer is that the Church cannot and will not endorse a particular candidate or political party. Neither party fully advocates for issues of concern to Catholics. And to do so would violate the Internal Revenue Code and lead to the revocation of our tax-exempt status.

Lawyers for the Catholic Diocese of Cleveland recently released this statement explaining these and other matters relevant to voting:

The Catholic Church has an important role to play in the public square. As the U.S. Conference of Catholic Bishops has stated, the Catholic Church has a responsibility to “teach fundamental moral principles that help Catholics form their consciences correctly,” “to provide guidance on the moral dimensions of public decisions,” and “to encourage the faithful to carry out their responsibilities in political life.” Faithful Citizenship, Part I, Paragraph 15. The conference also noted the need to do so without “endorsing or opposing candidates.”

Currently, the Internal Revenue Code mandates that an organization exempt from income tax under section 501(a) as described in section 501(c)(3) [such as parishes] may not “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” This is an absolute prohibition, and one instance of political campaign intervention could lead to the revocation of tax exempt status.

Practically speaking, the prohibition on political campaign intervention includes the following:

• Making statements (through any medium) of support or opposition for a particular candidate, political party, or political action committee (“PAC”). No statements of support or opposition to candidates, political parties, or PACs should be made at official parish events (including mass), or appear in any parish publication, parish operated website, or be made through parish operated social media. Generally, political signs should not be permitted on church property, although there are some limited exceptions if the Church is a polling place.
  
• Providing or soliciting financial support to or for any candidate, political party, or PAC.
  
• Providing or soliciting in-kind support to or for any candidate, political party or PAC. For example, it would not be permissible for a parish to provide free use of its facilities, equipment, office supplies, staff, volunteers, etc.
  
• Soliciting signatures for a petition enabling a candidate to appear on the ballot.
  
• Providing loans or loan guarantees to any candidate, political party, or PAC.
  
• Distributing (or permitting the distribution of) voter education materials on parish property that are biased with respect to any candidate, political party or PAC. Many voters’ guides are put out by interested groups and could be construed as biased in favor of or against a particular candidate. If a parish distributes a biased voters’ guide or permits others to distribute biased voters’ guides on parish property, the IRS could conclude that the parish is engaging in prohibited campaign intervention. In light of this, the only voter’s guides that parishes may distribute or allow to be distributed are those that come from the United States Conference of Catholic Bishops, the Ohio Catholic Conference, or the Diocese of Cleveland, or which are approved for distribution by the Legal Office of the Catholic Diocese of Cleveland.
  
• There are some restrictions on renting facilities to candidates or political parties. Generally, (a) a fair market rate must be charged (the facility may not be provided free or at a reduced charge), (b) if the parish has a policy of renting only to parishioners or Catholics then it should not make the facility available to candidates or political parties and, in contrast, if it makes the facility available to outsiders then it should be made available to candidates and political parties on the same basis (and must be made available to all candidates or parties, with no preference given to any party); and (c) the parish must not advertise, promote, or provide other services in connection with a candidate or political event taking place in its facility.

A few other issues deserve special attention:

Issue Advocacy
Regardless of whether an election season is occurring, it is legally permissible for parishes to address the moral and human dimensions of public issues, including church teaching on the right to life, the dignity of the human person, and issues of justice and peace, and to apply Catholic social teaching to legislation and public policy issues. The IRS has cautioned, however, that “section 501(c)(3) organizations must avoid any issue advocacy that functions as political campaign intervention.”1

For example, the IRS has noted that if organizations use “code words to substitute for the candidate’s name” such as “conservative,” “liberal,” “pro-life,” “pro-choice,” “anti-choice,” “Republican,” Democrat,” etc., coupled with a discussion of the candidacy or the election, it would likely be viewed as political campaign intervention.2 Therefore, when discussing issues relevant to an election, parishes should avoid not only specifically referring to candidates or political parties, but also making “reasonably overt indications in the communication to the reader, viewer, or listener that the organization supports or opposes a particular candidate (or slate of candidates) in an election, rather than being a message restricted to an issue.”3

Statements Made in Individual/Personal Capacity
With regard to statements made in an individual capacity, the IRS has opined: “The political campaign activity prohibition isn’t intended to restrict free expression on political matters by leaders of churches or religious organizations speaking for themselves, as individuals. Nor are leaders prohibited from speaking about important issues of public policy. However, for their organizations to remain tax exempt under IRC Section 501(c)(3), religious leaders can’t make partisan comments in official organization publications or at official church functions. To avoid potential attribution of their comments outside of church functions and publications, religious leaders who speak or write in their individual capacity are encouraged to clearly indicate that their comments are personal and not intended to represent the views of the organization.”4

Lobbying Activity: Limited but Not Prohibited
There is a distinction between “lobbying activity” and political campaign intervention. Lobbying activity relates to attempts to influence legislation (including ballot initiatives, and local, state, and federal laws, regulations, and ordinances), as opposed to the election of political officials. Lobbying activity is permitted so long as it is not a substantial part of an organization’s total activities, as measured by time, effort, expenditures, publicity, and other factors. There is no bright line rule, but existing court decisions and IRS guidance indicate that up to roughly 5% of an organization’s total activities would likely be construed as insubstantial.

These and numerous other issues are addressed in greater detail in a memorandum from the Office of General Counsel of the United States Conference of Catholic Bishops. This USCCB memorandum can be accessed HERE.

If you have questions about this memorandum, please feel free to contact one of the following attorneys in the legal office:

Kevin Burke
General Counsel
[email protected]
(216) 696-6525 x4360

Brian Heskamp
Associate General Counsel
[email protected]
(216) 696-6525 x4370

Kelly Dumovic
Associate General Counsel
[email protected]
(216) 696-6525 x4380