Why the investigation of Friendship Missionary Baptist Church matters

A few blogs noted yesterday that the IRS has launched an investigation of a Miami church for illegally helping John Kerry’s campaign last year. I think this is significant, but for a different reason than most.

The IRS has notified a Liberty City church that it is under investigation for possibly engaging in political activity — putting its tax-exempt status into question. The probe is related to an appearance last October by Democratic presidential candidate John Kerry and several black leaders, including U.S. Rep. Kendrick Meek of Miami, the Rev. Al Sharpton and the Rev. Jesse Jackson.

The reason for the investigation, an IRS official wrote in a 10-page letter obtained by The Herald, is that “a reasonable belief exists that Friendship Missionary Baptist Church has engaged in political activities that could jeopardize its tax-exempt status as a church.”

Rev. Gaston Smith took a break from the revelry and worship of Palm Sunday services to inform the congregation about the inquiry. He said visits by political candidates are nothing new, and that the 75-year-old church did not violate U.S. tax code, as suggested in the letter. He has hired former U.S. Attorney Guy Lewis to defend the church in the inquiry.

“This is not about politics. It’s about principles,” Smith said. Silence fell over the congregation as he spoke.

The inquiry raises serious questions about whether the predominantly black church can keep its tax-exempt status. If it fails, members and contributors could not deduct tithes and other gifts, upon which churches heavily rely to operate.

First off, I should note that the IRS probe appears to have merit. The church effectively held a rally on Kerry’s behalf a weeks before the election. During the service, the church’s pastor, the Rev. Smith, introduced Kerry as “the next president of the United States” and told the crowd, “To bring our country out of despair, despondency and disgust, God has a John Kerry.” Tax law prohibits churches and other tax-exempt entities from intervening in political campaigns. This sure sounds like intervention.

But the criticism I saw yesterday of the IRS centered on the agency’s ideological focus. This may be off-base.

Wonkette, for example, suggested that Bush’s campaign efforts in conservative churches are being ignored while the government goes after a progressive church in Miami. Others noted that the IRS is also targeting the NAACP on similar grounds, making it appear that African-American groups that side with Democrats are facing more punishment than their ideological opposites.

So, is this reasonable? Is the IRS making a special effort to go after blacks and Dems? In Bush’s America, anything’s possible, but the proof is limited right now. When the IRS launches an investigation into a ministry, the agency keeps it confidential. We, the public, only know if the target of the probe takes the investigation public. In other words, we know about Miami’s Friendship Missionary Baptist Church and the NAACP because officials from both told the media about what the IRS is up to.

The question then becomes whether the IRS is playing fair with Republicans. Is the agency also going after the multiple instances of Bush/Cheney ’04 campaigning in churches outside legal limits? Unless the churches announce that they’re being investigated, we do not, and probably will not, know. That information is key to determining whether the IRS is playing favorites here, so we should probably withhold judgment.

But I think there’s a big picture point here that’s the more politically salient.

There’s a piece of legislation sponsored by Rep. Walter Jones (R-N.C.) that would change federal tax law to allow churches to campaign on behalf of candidates. Right now, it’s a bill the religious right and other far-right conservatives are ready to fight for. In the past, Dems have rejected the bill and fought to protect existing law.

But keep an eye on what happens as a result of the investigation into the Friendship Missionary Baptist Church. If Dems start to believe that their churches are coming under fire for helping Dem candidates before elections, support for Jones’ bill could become bi-partisan pretty quickly. And if it does, there could be sweeping consequences on both sides — as evangelical churches on one side and African-American churches on the other side take on unprecedented roles in American political campaigns.

Something to keep an eye on.