The Internal Revenue Code (IRS) requires that churches refrain from supporting or opposing a candidate’s campaign. IRS guidelines prohibit direct contributions to a candidate, as well as in-kind contributions, which include giving anything of value to a candidate (such as a church mailing list). Independent expenditures, which are expenditures expressly advocating the election or defeat of a candidate when made without the knowledge of any candidate, are also prohibited.

Speech about public issues may incidentally influence elections, but the government is far more limited in its ability to restrict discussion about issues. Churches my speak out about social and moral issues, the actions of government officials, and the positions of candidates on issues. As long as a church does not endorse or oppose a specific candidate for office, it has broad freedom of speech.

Churches can take a position or participate in ballot referendums and issue-oriented activities such as speaking out for or against legislation as long as spending or activity does not exceed an insubstantial amount.