[2] 501(c)(3) is a classification for organizations operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.
However, such organizations may present public forums, publish voter education guides, and conduct certain other political activities that the Internal Revenue Service classifies as "non-partisan".
[13] In 2006, the IRS stated that although most of the more than one million 501(c)(3) organizations were compliant, it had conducted 100 investigations in response to complaints from the 2004 election season, of which in 59 out of 82 closed cases it had found "some level" of prohibited activity.
The All Saints Episcopal Church in Pasadena, California was investigated over an anti-war sermon posing a hypothetical debate between George W. Bush and John Kerry moderated by Jesus Christ.
[22] In turn, others argue that allowing churches to support candidates would violate another provision of the First Amendment, the Establishment Clause, which is interpreted to prohibit the granting of tax-exempt status to political activities undertaken by religious institutions.