With election cycle underway, USCCB issues summary of political activities guidelines

April 9, 2024 at 10:09 a.m.

People at the Smyrna Community Center in in Smyrna, Ga., visit an early voting location during midterm elections Nov. 3, 2022. (CNS photo/Jonathan Ernst, Reuters) (JONATHAN ERNST)

The United States Conference of Catholic Bishops’ Office of General Counsel publishes guidelines for (arch)dioceses, eparchies, parishes and other Catholic organizations to assist them in determining whether specific activities are permitted or prohibited in connection with the ongoing political campaign season.

In a Feb. 21 memo to all bishops, William J. Quinn, general counsel, wrote: “In keeping with past election cycles, we will have an update to the comprehensive guide to Political Activity and Lobbying Guidelines for Catholic Organizations this spring. Due to the accelerated pace of the current election cycle, the Office offers the following summary of key guidance.

WHY IS ATTENTION PAID TO INTERVENTION IN POLITICAL CAMPAIGNS

Catholic organizations exempt from federal income tax under the Internal Revenue Code (“Code”) section 501(c) (3), either through the USCCB group ruling or independent determination letters, must comply with the requirements of that tax- exemption. Section 501(c) (3) of the Code prohibits participation or intervention in any political campaign, whether for the benefit of or in opposition to any candidate for election. This participation by the organization is commonly referred to as “political activity” or “political campaign intervention.”

WHAT EFFECT WOULD A VIOLATION OF THIS HAVE

This prohibition is absolute, meaning any amount of political activity can result in an organization losing its tax exemption. Following such a determination, all income to the organization would be taxable, and donors to the organization would no longer receive a charitable income tax deduction for their gifts. The IRS may also impose excise tax penalties on both the organization and its management for the violation, either in lieu of or in addition to the revocation of tax-exempt status.

WHO QUALIFIES AS A CANDIDATE IN AN ELECTION

A candidate is any individual who offers himself or herself, or who is put forward by others, for an elective public office, whether at the national, state, or local level. In some circumstances, a person may be a candidate without having formally announced an intent to run for public office. Your diocesan counsel should be consulted in advance about planned activities and the facts concerning an individual’s candidacy.

The prohibition on campaign activity does not include those individuals who are appointed to public offices.

WHAT ARE EXAMPLES OF POLITICAL ACTIVITY OR CAMPAIGN INTERVENTION

The regulations and cases concerning political activity include those activities where the organization acts with respect to any candidate, political party, or political action committee (“PAC”) in ways such as:

. Issuing statements of support or opposition, in any format or medium

. Providing financial support

. Distributing biased educational materials about the candidates

. Conducting biased or preferential public forums, debates, or lectures

. Conducting biased voter registration or voting

drives Likewise, the context of actions, including proximity to the time and location of an election, can color its characterization as political activity.

Because there are a wide variety of activities and the factual details may determine whether a specific activity is or is not prohibited, we recommend you read through the expanded guidance memo and consult your diocesan counsel about specific plans.

DOES THIS APPLY TO INDIVIDUALS AS WELL

The prohibition applies to the exempt organization, not to individuals in their personal capacity. Officials of a Catholic organization, acting in their individual capacities, may identify themselves as officials of their organization so long as they make clear they are not acting on behalf of the organization. Consistent with acting in an individual capacity, political activities may not use the organization’s financial resources, its facilities, official publications, official functions, or its employees and staff. Actions and statements are recommended to include a disclaimer to the effect that “organizational affiliation is shown for identification purposes only; no endorsement by the organization implied.”

WHAT IF AN ORGANIZATION INADVERTENTLY ENGAGES IN POLITICAL ACTIVITY

Any prohibited political campaign intervention, such as unauthorized statements by employees, should be removed from social media and disavowed in the media forum where the unauthorized statement appeared. Any inadvertent expenditure of funds on political activities should be corrected and the organization should establish or reinforce safeguards to prevent such engagements from occurring in the future.

WHAT ABOUT EDUCATIONAL MATERIALS CONCERNING CANDIDATES AND VOTERS

Catholic organizations may educate candidates and voters about issues at stake in the election. While educating or persuading candidates about particular issues is not campaign intervention on its own, publicly registering agreement or disagreement between a candidate’s positions and those of the organization could be considered intervention. A best practice is to distribute issues education materials to all candidates on an equal basis. Likewise, education of voters should be unbiased in content, structure, format, and context.

HOW DO THE RULES APPLY TO CANDIDATES AT EVENTS

Appearances at Church events are highly fact specific. Broadly, events where an individual is appearing in his or her capacity as a candidate, including public forums, debates, and candidate nights, require that all candidates be given the same or equivalent opportunity to appear. If an individual is appearing in his or her personal capacity, other candidates need not be given the same opportunity, but the organization should be clear with the candidate in advance that no political campaigning should take place.

WHAT IF A CANDIDATE REQUESTS FINANCIAL SUPPORT OR WANTS TO CONDUCT FUNDRAISING

A Catholic nonprofit organization may not provide financial support to any candidate, including through loans, to the candidate, a political party, or a PAC. Likewise, the organization should not conduct fundraising events or solicit funds even if they are not targeted to help a specific candidate, political party, or PAC but imply a general effect on an election contest.

For more on the USCCB’s guidelines and other political activities resources, go to www.usccb.org/offices/general-counsel/political-activity-guidelines