Protecting free speech for clergy: a bill before Congress would nullify some federal tax practices that are used to prevent free speech and the free exercise of religion.Federal tax law discriminates against the clergy, especially as it is enforced by the Internal Revenue Service. The First Amendment guarantees both freedom of speech and the free exercise of religion. The Constitution places any restriction on either of those liberties beyond the reach of federal officers; at least that is the hierarchy of the legal system created by the Founding Fathers. Current practice is otherwise. Lyndon Johnson's Tax Law In 1954, then-Senator Lyndon Johnson (D-Texas) championed a bill that would amend the Internal Revenue Code The Internal Revenue Code is the body of law that codifies all federal tax laws, including income, estate, gift, excise, alcohol, tobacco, and employment taxes. These laws constitute title 26 of the U.S. Code (26 U.S.C.A. § 1 et seq. to provide that churches and other religious and charitable organizations This article is about charitable organizations. For other uses of the word charity, see Charity. A charitable organization (also known as a charity) is an organization with charitable purposes only. enjoying tax-exempt status under Section 501(c)(3) could lose their tax-exempt status by participating in prohibited activities. As tax-exempt entities, donations to them are not treated as taxable income Under the federal tax law, gross income reduced by adjustments and allowable deductions. It is the income against which tax rates are applied to compute an individual or entity's tax liability. The essence of taxable income is the accrual of some gain, profit, or benefit to a taxpayer. . But this benefit can be lost if a 501(c)(3) charity engages in a prohibited activity. Johnson was seeking political revenge against charitable institutions that had supported one of his opponents. In the process his amendment to the tax laws made sweeping deprivations of First Amendment guarantees to a variety charitable institutions nationwide. In a publication entitled en·ti·tle tr.v. en·ti·tled, en·ti·tling, en·ti·tles 1. To give a name or title to. 2. To furnish with a right or claim to something: Tax Guide for Churches and Religious Organizations, the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. declares about those organizations: "No substantial part of its activity may be attempting to influence legislation, [and] the organization may not intervene in political campaigns." One problem: the ruling is open to interpretation. In defining the words "substantial part," the IRS says, "Whether a church's ... attempts to influence legislation constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case." The guide declares that the IRS looks at the amount of time and money devoted to the activity. This is dangerous wording. By using phrases like "no substantial part" the job of defining what is or is not "substantial" is left to the federal bureaucracy. Experience reveals a lack of uniformity among IRS personnel as to how much and what character of activity constitutes a substantial part. The IRS publication declares, in addition to losing tax-exempt status for supporting or opposing any candidate for public office, or attempting to influence legislation: "A church ... will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting or opposing legislation, or if the organization advocates the adoption or rejection of legislation." (Emphasis in original.) A Chilling Effect  This article or section may deal primarily with the U.S. and may not present a worldwide view.
The result is that uncertainty as to which activities are prohibited and which are safe produces a chilling effect on the freedom of the clergy to speak, and on their freedom, and that of church members, to exercise their religion freely. When the line in the sand is not clearly drawn. the natural tendency is to assume the worst-case situation and to withdraw from any position which may cross that ill-defined line. There is a necessary blending of theology and daily life; a major impact of religions practice is its effect upon the way people live, their values, their beliefs, and their behaviors. Within this category fall such political issues as abortion, parental notification of abortions performed on minors, homosexuality, the definition of marriage, use of capital punishment capital punishment, imposition of a penalty of death by the state. History Capital punishment was widely applied in ancient times; it can be found (c.1750 B.C.) in the Code of Hammurabi. , prayer and Bible reading in public schools, school curricula, etc. The egregious e·gre·gious adj. Conspicuously bad or offensive. See Synonyms at flagrant. [From Latin effects of the current state of federal tax law has caused Rep. Walter Jones Walter Jones can refer to:
Further protection beyond the scope of this bill needs to be given to religions organizations so that they can present seminars on matters of the faith which are involved in pending or proposing legislation, including opposing or endorsing political candidates based on those candidates' stands on these faith-based issues. Ideally the 1954 law (Johnson's law) should be repealed entirely. George Detweiler is a constitutional lawyer and former assistant attorney general for the state of Idaho. |
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