Technical Assistance Question of the Week

Q: Can churches, synagogues, and mosques lobby?

A: Yes. Churches, synagogues, mosques, and all other houses of worship (collectively referred to as “churches”) are 501(c)(3) organizations and can lobby as long as lobbying is an insubstantial part of their overall activities. Unlike other public charities, churches cannot elect to measure its lobbying under the 501(h) expenditure test (when Congress passed section 501(h) of the Internal Revenue Code in 1976, churches asked not to be subject to it). Therefore, all churches are subject to the “insubstantial part” test.

The “insubstantial part” test requires that lobbying be limited to an insubstantial part of the organization’s overall activity. Under this test, there are no clear definitions regarding what constitutes lobbying, what an “insubstantial part” is, or how to measure activities. Churches should work with an attorney and/or accountant to create parameters and definitions to guide its lobbying activities.