In which I am a vindictive bastard
One of the many false arguments that the supporters of California's Proposition 8 advanced during their campaign was that, in the absence of an amendment to California's Constitution, churches could be forced to perform gay marriages and could lose their tax-exempt status if they refused. (This is nonsense, of course: how many churches can you think of that lost their tax-exempt status for refusing to perform marriages for, say, couples of another faith? Or atheists? Or anyone else who does not share a church's particular religious values? But I digress.) In the aftermath of learning that more than half of the people who live in my state are narrow-minded, intolerant bigots who hate homosexuals and just needed a decent excuse to treat them as lesser citizens without just coming right out and saying "I hate homosexuals," it has occurred to me that the well-publicized conduct of a certain religious organization in the months preceding the election should legally deprive them of tax-exempt status. Ironic, no?
26 U.S.C. § 501(c)(3) grants tax-exempt status only to "Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious ... purposes ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)) ... ." Under 26 U.S.C. § 501(h)(3), subsection (h) applies only to an organization that "is not a disqualified organization under paragraph (5)"; paragraph (5) expressly disqualifies any organization "described in section 170(b)(1)(A)(i) (relating to churches)"; and 26 U.S.C. § 170(b)(1)(A)(i) describes "a church or convention or association of churches." Thus, no church is subject to the exception listed in subsection (h), and therefore no church is entitled to tax-exempt status if it attempts "to influence legislation" in any way.
The Church of Jesus Christ of Latter-Day Saints is no longer entitled to tax-exempt status as a result of its "carrying on propaganda, or otherwise attempting, to influence legislation" -- specifically the passage of Proposition 8 in California. The Church did not merely announce its public support of the proposition, but actively participated in seeking its passage and actively encouraged its members to donate money and volunteer time. For example, the Church's leadership in Utah instructed all Church leaders in California to read a statement to all congregations on June 29, 2008. The statement read, in part:
"A broad-based coalition of churches and other organizations placed the proposed amendment on the ballot. The Church will participate with this coalition in seeking its passage. Local Church leaders will provide information about how you may become involved in this important cause. [¶] We ask that you do all you can to support the proposed constitutional amendment by donating of your means and time to assure that marriage in California is legally defined as being between a man and a woman. Our best efforts are required to preserve the sacred institution of marriage."
The full statement, along with the Church's instructions to read it to all congregations, may be found on the Church's official web site at http://newsroom.lds.org/ldsnewsroom/eng/commentary/california-and-same-sex-marriage. Utah's Daily Herald verified that the statement was actually read from the pulpit, and that Church members subsequently donated nearly five million dollars in support of Proposition 8 in accordance with the Church's directions. The article may be found at http://www.heraldextra.com/content/view/280669/3/; figures confirming the donations may be found at the site http://www.MormonsFor8.com, which attributes the donations to the Church's June statement.
The Church's efforts to influence California legislation deprive it of its tax-exempt status. The Internal Revenue Service should revoke that status immediately.
So there.
26 U.S.C. § 501(c)(3) grants tax-exempt status only to "Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious ... purposes ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)) ... ." Under 26 U.S.C. § 501(h)(3), subsection (h) applies only to an organization that "is not a disqualified organization under paragraph (5)"; paragraph (5) expressly disqualifies any organization "described in section 170(b)(1)(A)(i) (relating to churches)"; and 26 U.S.C. § 170(b)(1)(A)(i) describes "a church or convention or association of churches." Thus, no church is subject to the exception listed in subsection (h), and therefore no church is entitled to tax-exempt status if it attempts "to influence legislation" in any way.
The Church of Jesus Christ of Latter-Day Saints is no longer entitled to tax-exempt status as a result of its "carrying on propaganda, or otherwise attempting, to influence legislation" -- specifically the passage of Proposition 8 in California. The Church did not merely announce its public support of the proposition, but actively participated in seeking its passage and actively encouraged its members to donate money and volunteer time. For example, the Church's leadership in Utah instructed all Church leaders in California to read a statement to all congregations on June 29, 2008. The statement read, in part:
"A broad-based coalition of churches and other organizations placed the proposed amendment on the ballot. The Church will participate with this coalition in seeking its passage. Local Church leaders will provide information about how you may become involved in this important cause. [¶] We ask that you do all you can to support the proposed constitutional amendment by donating of your means and time to assure that marriage in California is legally defined as being between a man and a woman. Our best efforts are required to preserve the sacred institution of marriage."
The full statement, along with the Church's instructions to read it to all congregations, may be found on the Church's official web site at http://newsroom.lds.org/ldsnewsroom/eng/commentary/california-and-same-sex-marriage. Utah's Daily Herald verified that the statement was actually read from the pulpit, and that Church members subsequently donated nearly five million dollars in support of Proposition 8 in accordance with the Church's directions. The article may be found at http://www.heraldextra.com/content/view/280669/3/; figures confirming the donations may be found at the site http://www.MormonsFor8.com, which attributes the donations to the Church's June statement.
The Church's efforts to influence California legislation deprive it of its tax-exempt status. The Internal Revenue Service should revoke that status immediately.
So there.