The story about the All Saints Episcopal Church in Southern California made the rounds a bit yesterday, and in light of my background on the issue, I wanted to weigh in.
Rector J. Edwin Bacon of All Saints Episcopal Church in Pasadena told many congregants during morning services Sunday that a guest sermon by the church’s former rector, the Rev. George F. Regas, on Oct. 31, 2004, had prompted a letter from the IRS.
In his sermon, Regas, who from the pulpit opposed both the Vietnam War and 1991’s Gulf War, imagined Jesus participating in a political debate with then-candidates George W. Bush and John Kerry. Regas said that “good people of profound faith” could vote for either man, and did not tell parishioners whom to support.
But he criticized the war in Iraq, saying that Jesus would have told Bush, “Mr. President, your doctrine of preemptive war is a failed doctrine. Forcibly changing the regime of an enemy that posed no imminent threat has led to disaster.”
Regardless of whether Rev. Regas’ message was correct, it’s fair to say his sermon was at least borderline. Pastors are, of course, entitled to condemn (or praise) positions on moral issues like war, but the law prohibits tax-exempt churches from intervening in political campaigns. In context, this was a pastor, just two days before an election, telling a congregation that one candidate has taken a position on an important issue that would be rejected by God.
He didn’t say, “Don’t vote for Bush,” but for the purposes of tax law, what Regas did may very well have constituted intervention in the campaign. It would be similar if a pastor of a right-wing church, just two days before the election, imagined Jesus chatting with Kerry and Bush about abortion and then told congregants that Kerry’s position was at odds with God’s wishes. Churches that engage in these kinds of efforts should expect the IRS to stop by for a chat.
But the details of what the IRS did in this case — and didn’t do in analogous cases — are important here. There’s reason to at least wonder if there’s a political bias at play.
For example, when a ministry is suspected of intervening in a political campaign, ordinarily the first step is a warning letter from the IRS. According to the LA Times, All Saints Episcopal received a letter stating that “a reasonable belief exists that you may not be tax-exempt as a church.” In other words, right off the bat, the IRS started playing hardball.
Moreover, usually a house of worship is reminded of legal limits, the institution promises to play nice, and unless there’s a pattern of repeated abuse, the matter is final. The IRS seems to have taken a far more aggressive position towards All Saints Episcopal. The church provided the IRS with a copy of all literature given out before the election; the IRS said it wasn’t satisfied. The church said it never endorses candidates; the IRS told church officials to either admit wrongdoing or face more intense scrutiny.
Given the circumstances, members of the congregation are at least suspicious that All Saints, which is known its activism and its liberal stands on social issues, is being singled out for its beliefs. That may not be unreasonable.
[The IRS] did not take the same view about an even more partisan sermon by a Baptist pastor in Arkansas who preached on the successes of George Bush. On July 4, 2004, the Rev. Ronnie Floyd of First Baptist Church of Springdale praised Bush for his war on terrorism and his stands against abortion and same-sex marriage, while lambasting Kerry. Floyd even employed the church’s audio-visual system to show large pictures of the candidates in the auditorium while he spoke, using a flattering photo of Bush and a smaller unflattering picture of Kerry. According to a July 21, 2005, report in the Arkansas Democrat-Gazette, the IRS has decided not to pursue action against the church for this obvious campaign intervention.
This decision gives the public the impression that IRS enforcement is at best arbitrary, or at worst, biased.
Indeed it does. The IRS had a reputation for evenhandedness in this area, until Bush was able to start staffing the agency. Now, rather suddenly, a liberal church is being hounded for a borderline case, while a comparable conservative church is ignored.
In fact, let’s also not forget that the most high-profile fight over tax-exempt politicking came just a week before last year’s election — when the IRS announced it was going after the NAACP for its criticism of Bush. Now it’s All Saints Episcopal.
During Watergate, evidence emerged that Nixon used the IRS to harass and intimidate political opponents, as part of a pattern of Nixon abusing his power. Something to keep in mind.