The basic thinking when it comes to why churches enjoy tax free status is because they can’t participate in politcs. It’s usually framed as a church/state separation issue. You and I know, however, that preachers often can’t help themselves and go unpoliced when it comes to what they say about politics. I say if they want to do politics from the pulpit, just tax ’em and let them go at it as hard as they want.
Anyway, scads of worshippers came to Robert Jeffress’ church in Dallas yesterday to listen to a “Christmas message” from Donald Trump. Bzzzt! Tax that fucker Jeffress, right?
The law, however, is a bit opaque. Here’s the mumbo-jumbo:
To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
The Illogical Seminary 