IRS Response Religious Pluralism
The Internal Revenue Service (IRS) recently suggested that clergy should be allowed to endorse political candidates as a part of their ministry. These headlines emerged from a lawsuit filed by several right-leaning congregations that won a consent judgment in their favor in federal court.
“It is our sacred duty to protect our democracy and the religious pluralism that has been foundational to our democracy.”
We know that the IRS does not have the authority to repeal legislation like the Johnson Amendment through a consent judgment. Functionally, this means that no changes to IRS policies or the laws governing political activity for nonprofits have been finalized or fully enacted.
But our objection to this change is rooted in something deeper than this. As Unitarian Universalists (UUs), we are proud inheritors of a long legacy of separation of church and state in the American political and religious landscape. We trace our roots back before to the dissolution of the standing order of Christian churches in Massachusetts in the 1830s, aligning ourselves throughout our long history in the United States with those who would protect full freedom of belief and practice from state intrusion or coercion.
Our shared values of pluralism and interdependence mean that a multiplicity of religious voices must thrive for our nation to remain on solid ground. As we face a rising tide of authoritarianism and the infiltration of white Christian nationalism into government and public policy, now is the time to re-assert these values.
We understand that religious institutions and congregations play a role in shaping and advocating for the values and principles of our members – values that will in turn shape the public square, the democratic processes that UUs hold sacred, and the public morality that helps guide this nation. We believe these are appropriate roles for UU congregations – and all religious organizations – to play. What is not appropriate is for religious leaders to use the authority invested in their status to endorse political candidates. To do so becomes a corruption of the religious leaders’ role and, in fact, harms our ability to help guide the people who turn to us for guidance and support.
To that end, the UUA offers a plethora of resources supporting congregations in being “Prophetic, Not Partisan,” including “The Real Rules” — a handy guidebook on appropriate political activity and justice organizing. This guidance is woven into all our nonpartisan, pro-democracy work as an Association of Congregations.
In the weeks and months ahead, we will continue to monitor the potential impact of any changes to nonprofit laws. In a time when progressive religious leaders, including Unitarian Universalists, are under heightened scrutiny from hostile governmental leaders, we are particularly conscious that there are many who would seek any avenue to question our legitimacy and standing. Our guidance remains the same as it has always been to protect our essential position in our communities: partisan activity is incompatible with an organization’s 501(c)3 status, including for us as churches, while it remains our moral duty to advocate publicly and unapologetically for laws and policies that align with our shared UU values.
Both traditions that formed Unitarian Universalism – Unitarianism and Universalism – were present at the founding of our nation as it emerged from revolution to constitutional republic. And they have both contributed significantly to this nation’s understanding of our democracy and the right to exercise one’s religious beliefs freely. As much as it is our tradition to protect Unitarian Universalism, it is also our sacred duty to protect our democracy and the religious pluralism that has been foundational to our democracy. We will continue to do so and we invite others of good will to join us, as well.
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Further Reading
Prophetic Not Partisan: IRS Rules for Non-Profits
The Real Rules for Congregations: IRS Guidelines On Advocacy, Lobbying, and Elections