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For years, the GOP has been viewed as having a lock on the link between God and politics – and I am not claiming that to be a good thing.

But maybe that’s changing – and I am not claiming that to be a good thing, either.

Senator and Vice Presidential hopeful Joe Biden recently announced that raising taxes on the rich is the “patriotic” thing to do. Later, he reportedly claimed at a dinner that he also has Jesus in his corner, a reply to the GOP claims that Jesus is in their corner (c’mon guys, isn’t he in everyone’s corner?).

Suddenly, the third most important party in this election is not Biden or Palin, but God. That’s interesting (and scary) for a lot of reasons… but the most interesting to me, as a tax attorney, is how often God/Jesus/”insert your favorite deity here” is referenced when it comes to money and taxes – not the environment, not health care, not even women’s rights. But money and taxes.

I’ve alluded to this before in a prior post – and my priest has even chimed in

Money and taxes seem inextricably linked to our feelings about God. Why do you think that is?

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Bill Keller is at it again. The man who claimed “A vote for Romney is a vote for Satan” has now declared that Obama is “God’s Enemy” (as shown on his web site).

You can watch his “analysis” of Obama here:

[youtube=http://www.youtube.com/watch?v=Qta_BspVVVo&hl=en&rel=0&color1=0x2b405b&color2=0x6b8ab6]

It’s long – over 8 minutes – so be prepared.

So why should you care about any of this?

I’ll tell you.

You and I subsidize this nonsense.

Yep, Keller’s website, liveprayer.com, is a public charity. It’s part of Bill Keller Ministries, a 501(c)(3) organization. And one would assume that as a 501(c)(3) organization, Bill Keller Ministries knows the rules. And one would also assume that as a self-professed Christian, he would honor those rules. But he clearly doesn’t.

According to the regs, 501(c)(3) organizations are specifically prohibited from making statements for or against political candidates. You can read more about what is and is not allowed here.

And yet, Keller feels that these rules simply don’t apply to him. He is currently under investigation by the IRS for his statements about Mitt Romney, including:

*ROMNEY GETTING ELECTED PRESIDENT WILL ULTIMATELY LEAD MILLIONS OF SOULS TO THE ETERNAL FLAMES OF HELL!!!

Keller claims that he is allowed to say and do as he pleases because it’s both God’s calling and free speech.

Funny, I was raised in a Christian home and the tenets of faith as taught to me include love, patience, tolerance and understanding. I don’t remember the part of the Bible wherein Jesus says, “Attack thy neighbors.” I’m pretty sure that it went something like this:

Love the Lord your God with all your heart and with all your soul and with all your mind.’ This is the first and greatest commandment. And the second is like it: ‘Love your neighbor as yourself.’ All the Law and the Prophets hang on these two commandments.Matthew 22:36-40

The kind of hate filled speech that comes from the Keller camp doesn’t sound very Christian to me – ironic, since this go round he accuses Obama of not acting very Christian.

On the free speech front, Keller and those who support him claim that the idea of free speech absolves Keller from his comments about candidates. It does not.

Free speech is not absolute. There are limits. You cannot yell “Fire!” in a crowded theatre. You cannot spread lies about another person.

And, as with many other rules and regulations, there are limitations on your speech depending upon what category you fall into… In this case, Bill Keller’s organization made the conscious decision to “opt in” to IRS tax-exempt status. This status grants certain benefits, such as not being subject to federal tax on profits and allowing donors the benefit of a tax deduction for making a contribution to the organization. In exchange, the organization agreed to follow the rules. And the rules say no active politicking. It’s quite simple.

There are political activities that 501(c)(3) organizations can engage in without jeopardizing their exempt status. Organizations are allowed, for example, to take a stand on particular issues or legislation (i.e. abortion, the environment) and providing education on those issues. Organizations cannot, however, publicly endorse, oppose or contribute to a particular candidate. To be clear, the IRS does not require that the organization actually use the words “Don’t vote for…” to violate the standards.

The courts have upheld this the authority of the IRS to revoke status for tax-exempt organizations that engage in prohibited campaign activities. The case that is pointed to the most is Branch Ministries v. Rossotti, 211 F.3d 137 (D.C. Cir. 2000), where the court wrote:

The government has a compelling interest in maintaining the integrity of the tax system and in not subsidizing partisan political activity, and Section 501(c)(3) is the least restrictive means of accomplishing that purpose.

Let’s think about this for a moment. Donations to candidates are restricted by Campaign Finance law. If we allow tax exempt organizations – which do not have such limitations – to effectively as agents for or against candidates, what will that do to our political process? Any organization – from Greenpeace to Bill Keller Ministries – could then effectively circumvent campaign laws to tout their favorite candidates at taxpayer expense.

That last bit is particularly important. Remember, as taxpayers, we subsidize tax exempt organizations…

My personal bottom line: I don’t care what Bill Keller has to say about the GOP, the Dems, Romney or Obama. Just don’t do it on my dime.

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Last month, a delegate from Galveston County, Texas presented a proposal to the Republican National Convention to revoke tax exempt status for the Church of Scientology.

Here is the Resolution:

The Resolution

Initiative for Texas Resolution Calling for the revocation of the Church of Scientology’s status as a Legitimate religion in the sate of Texas.

Be it resolved that the Church of Scientology in the state of Texas no longer be recognized as an official religion, thus revoking its religious tax exempt status in the state of Texas.

In order to preserve Scientology’s religious tax exempt status in the state of Texas an organization must meet objectives in order to qualify. They are listed in the following statements:

1.) The organization must have an official statement of Faith. The church of Scientology has no such statement.

2.) The organization must have some form of routine worship service. The church of Scientology has no such routine.

3.) Church services must be open and freely available to the public. The church of Scientology requires its members to pay an amount equal to or greater than 15,000 U S dollars and to be subjugated to months of mind altering auditing sessions in order for a member to obtain the information regarding the teachings of Scientology. Members who complete these courses are forced to sign agreements not to inform either unpaid/unaudited members or the general public of the teachings of Scientology.

Be it resolved that the church of Scientology in the state of Texas be officially regarded as a business and not as a religion.

Resolution adopted this twenty-ninth day of March, 2008, at the Precinct Convention of Precinct Number 341, and/or senatorial district 11 Convention, Galveston County, Texas of the Republican Party of Texas.

Hmm. This is certainly an interesting development as the Church of Scientology has had its share of battles with the IRS over the years regarding tax exempt status. In 1993, the Church of Scientology paid the feds $12.5 million as part of a settlement to obtain tax-exempt status. The details of the settlement have not been made public but reportedly included a special “church tax-compliance committee” and an agreement not to sue the IRS for pre-1993 claims.

The Church has been in existence since the 1950s and was established by author L. Ron Hubbard. The Church claims membership of between 8 and 15 million people worldwide. Famous Scientologists include Tom Cruise, Katie Holmes, Lisa Marie Presley, Kirstie Alley, Leah Remini, Beck and John Travolta – Tom Cruise and Katie Holmes actively promote the Church.

The IRS had previously denied status to the Church on the grounds that the Church was a “for profit” business – countries such as Germany have continued to deny tax-exempt status to the Church for similar reasons. The church reacted with a barrage of lawsuits. It will indeed be interesting to see if, in the event that Texas was to make this resolution the law, a similar end would happen in Texas. What do you think will happen?

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There’s a great post over at Election Law by Donald B. Tobin about the controversy surrounding a sermon preached by the Rev. Dr. George F. Regas, Rector Emeritus at All Saints Church on October 31, 2004. The sermon was thought to have crossed the line with respect to the prohibition against churches participating in election campaigning (an issue that I’ve blogged about before) and the Church was called out by the IRS. The church didn’t back down and, well, read on.

(Hat Tip: Tax Prof Blog)

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When You Want To Give Religiously. Really.

8 August 2007

With just the click of a mouse, you can now pay your power bill, reconcile your checking account and make a donation to your church. Yep, you read the last part correctly. In response to recent changes which now require a taxpayer to have a bank record or a written communication from a [...]

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A little to the left, now to the right, now everybody!

24 February 2006

We knew that it had to happen.  After IRS warned a church in California that it may lose its charitable status following a sermon critical of the current administration, those to the left and right alike began to scramble in their defense of political activism amongst 501(c)(3) organizations.
For organizations with 501(c)(3) status, political campaigning or [...]

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IRS Finds Religion

8 November 2005

In one of the most appalling cases (IMHO) to come before the Service in recent years,   a church has been warned that it could lose its tax exempt status because of a sermon.  Yes, I know you’re waiting for the inevitable statement that politics were involved.  And they were.  But the ideological kind.  Not a [...]

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