The following legal overview and guidelines summarize the requirements of the Internal Revenue Code as they apply to churches and pastors.1 We encourage you to share them with your colleagues. As guidelines, they may not address every situation that you face and should not be construed as legal advice.2

Churches and pastors, however, may request legal advice free of charge regarding a particular situation by contacting Alliance Defending Freedom at 1-800-835-5233 or

Political Guidelines for Churches and Pastors – .PDF Download

Every pastor and church can be and must be politically engaged. However, many fear the threat of the IRS or some other government agency if they do get involved. Here is an invaluable resource – donated by the Ted Cruz campaign and “Alliance Defending Freedom” Organization – to educated what role pastors and churches are able to take.