With the focus on political elections, churches are reminded that organizations exempt from income tax under the Internal Revenue Code section 501(c)(3) 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. The Internal Revenue Service has issued Revenue Ruling 2007-41 to provide guidance on situations that may or may not be considered to fall under these guidelines. If your church has involvement in election matters or activities, you are encouraged to read the situations listed in the Revenue Ruling to make sure your involvement is not in violation of the guidelines. The Revenue Ruling can be found on the IRS website at http://www.irs.gov/pub/irs-drop/rr-07-41.pdf.
North Carolina Conference
of The United Methodist Church
700 Waterfield Ridge Place
Garner, NC 27529
Phone: 919.779.6115
Toll-free: 800.849.4433
Fax: 919.773.2308
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