22 Pages Posted: 5 Nov 2011
Date Written: 2004
Churches that exist as 501(c)(3) tax-exempt entities are prohibited by the Internal Revenue Code from engaging in political candidate support activities. This article proposes that a church could form a sister 501(c)(4) organization to engage in those candidate activities.
Suggested Citation: Suggested Citation
Cook, Douglas H., The Politically-Active Church (2004). Loyola University Chicago Law Journal, Vol. 35, No. 2, p. 457, 2004. Available at SSRN: https://ssrn.com/abstract=1954689