"Orange County decides 2008" - the Register's presidential election page
Buena Park pastor may have illegally endorsed Huckabee
February 13th, 2008, 1:32 pm · 14 Comments · posted by MARTIN WISCKOL
Wiley Drake is the prominent pastor of the First Southern Baptist Church of Buena Park and is a candidate for president of the Southern Baptist Convention, the nation’s largest Protestant denomination.
Drake is being investigated by the IRS to determine whether his endorsement of Mike Huckabee violated the rules against electioneering for organizations with non-profit status.
The complaint to the IRS was filed by Americans United for Separation of Church and State, which says that Drake’s endorsement on his church-affiliated radio show and on church letterhead constitute a violation. Here’s Americans United’s press release.
On this Web site, an attorney for Drake says that there is no violation because Drake made the endorsement as an individual, not as a representative of the church.
– Martin Wisckol
February 13th, 2008 at 2:53 pm
Let all God fearing creatures with 501c3 status take note. Had this been the Church of Satan, this would be a non issue, but because any church that worships a God not a god will be punished for so doing. Best to either give your tax exempt status back to the feds or make doubly sure that every aspect of business is duly incorporated under both state and national laws!
February 13th, 2008 at 3:51 pm
The Bible plainly states,
“Everyone must submit himself to the governing authorities … the authorities which exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves.” Romans 13:1-2
The IRS, whether we like it or not, is one of our governing authorities. Rev. Drake is as much under their regulations as any of us are.
We are duty-bound to obey authority, unless we are ordered to do something immoral. IRS restrictions on political activities in churches is not immoral or unreasonable.
February 13th, 2008 at 4:54 pm
Had this been Al Sharpton or Jesse Jackson, doing the same thing, endorsing a liberal candidate, that would be ignored.
The group, Americans United for Separation of Church and State have th U.S. Constiution confused with the Russian Constitution. The Russian constitution the only Constitution with the words “seperation of church and state”.
February 13th, 2008 at 5:38 pm
I think we need to reverse the tax status for all religious organizations.
Besides, it’s not like George W. Bush wasn’t the #1 agenda for most Christian Churches in America in 2000 and 2004.
February 13th, 2008 at 6:04 pm
Thank you Tim. I am not a Christian, but I grew up in a Christian house hold and still have a great relationship with my Christian family. It doesn’t matter if you are “liberal” or “conservative” or worship “God” or a “god” or “goddess”, one still must adhere to the laws of the land. And as Tim points out most specifically with scripture from the Christian Bible and from a Christian perspective, that there is still an obligation to the legal laws of the jurisdiction in where one does business, lives, or has a non-profit organization.
February 13th, 2008 at 6:21 pm
Congress does not follow any rules. Do they ever consider constitutional authority? Hell, no. So why in the world should you be bound by the “rules” if nobody else is following them.
February 13th, 2008 at 10:09 pm
“non-profit” and “religious institution” have been oxymorons for a long long time.
churches should pay the same taxes as anyone else. Heaven knows the leaders travel and live as well as any captain of industry.
February 13th, 2008 at 10:14 pm
Did the church ever need to seek permission from the government to be exempt from taxes? Were churches prior to 1954 taxable? No, churches have never been taxable. To be taxable a church would first need to be under the jurisdiction, and therefore under the taxing authority, of the government. The First Amendment clearly places the church outside the jurisdiction of the civil government: “Congress shall make NO LAW respecting an establishment of religion, nor prohibiting the free exercise thereof.”
Religion cannot be free if you have to pay the government, through taxation, to exercise it. Since churches aren’t taxable in the first place, why do so many of them go to the IRS and seek permission to be tax-exempt? It occurs out of:
Ignorance (”We didn’t know any better”)
Bandwagon logic (”Everyone else is doing it”)
Professional advice (many attorneys and CPAs recommend it)
Does the law require, or even encourage, a church to organize as a 501c3? To answer that question let’s turn to what the IRS itself has to say.
Churches Need Not Apply
In order to be considered for tax-exempt status by the IRS an organization must fill out and submit IRS Form 1023 and 1024. However, note what the IRS says regarding churches and church ministries, in Publication 557:
Some organizations are not required to file Form 1023. These include:
Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men’s or women’s organization, religious school, mission society, or youth group. These organizations are exempt automatically if they meet the requirements of section 501(c)(3).
Churches Are “Automatically Tax-Exempt”
According to IRS Code § 508(c)(1)(A):
Special rules with respect to section 501(c)(3) organizations.
(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status.
(c) Exceptions.
(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to—
(A) churches, their integrated auxiliaries, and conventions or associations of churches.
This is referred to as the “mandatory exception” rule. Thus, we see from the IRS’ own publications, and the tax code, that it is completely unnecessary for any church to apply for tax-exempt status. In the IRS’ own words a church “is automatically tax-exempt.”
Churches Are “Automatically Tax-Deductible”
And what about tax-deductibility? Doesn’t a church still need to become a 501c3 so that contributions to it can be taken as a tax deduction? The answer is no! According to IRS Publication 526:
Organizations That Qualify To Receive Deductible Contributions
You can deduct your contributions only if you make them to a qualified organization. To become a qualified organization, most organizations other than churches and governments, as described below, must apply to the IRS.
In the IRS’ own words a church “is automatically tax-deductible.”
Churches Have a Mandatory Exception To Filing Tax Returns
Not only is it completely unnecessary for any church to seek 501c3 status, to do so becomes a grant of jurisdiction to the IRS by any church that obtains that State favor. In the words of Steve Nestor, IRS Sr. Revenue Officer (ret.):
“I am not the only IRS employee who’s wondered why churches go to the government and seek permission to be exempted from a tax they didn’t owe to begin with, and to seek a tax deductible status that they’ve always had anyway. Many of us have marveled at how church leaders want to be regulated and controlled by an agency of government that most Americans have prayed would just get out of their lives. Churches are in an amazingly unique position, but they don’t seem to know or appreciate the implications of what it would mean to be free of government control.”
from the Forward of In Caesar’s Grip, by Peter Kershaw
http://www.hushmoney.org
February 13th, 2008 at 11:23 pm
Give Cesar what is Cesar’s and God what it’s God’s.
February 13th, 2008 at 11:57 pm
SO much for the separation of church and state, when will you cross bullies realize that OTHERS don’t wish to have your voodoo corrupting OUR society, you want to pray to a god, a crayon or rock, I don’t care, just keep it the F away from politics.
Religion is a cancer!
February 14th, 2008 at 12:23 am
Then why are the candidates like Clinton and Obama speaking in churches on Sunday mornings?
February 14th, 2008 at 7:17 am
What hypocrisy! While I don’t agree with what pastor Drake did, I have never heard any outrage among liberals when their candidate is endorsed from the pulpit of a black church.
February 14th, 2008 at 7:20 am
Ken, this isn’t simply a case of a cleric endorsing a candidate. Wiley Drake has, unfortunately, used the cover of his church to engage in legally questional activities for quite some time. His most recent bout was when he almost did jail time for violating city ordinances when he tried to turn his church into a homeless shelter. BTW, after he got elected to be vice president of the SBC, he immediately started touting that office (which is a name-only office) to start endorsing candidates. The SBC immediately reprimanded him and told him to stop using his role as a political platform, citing it was a violation of ethics.
It’s obvious that Drake has no concept of ethics, and no concept of what is defined as a house of worship by the IRS. If he wants to endorse political candidates, he needs to file as a not-for-profit political entity. But seeing as how he has no regards for the law or ethics, I’m not holding my breath.
February 15th, 2008 at 12:06 pm
Update - Drake calls for his followers to pray for the deaths of Americans United staff members. Again.