THEN... Speaking of both taxes and election, we're joined by Professor ELLEN APRILL, longtime, recently retired tax law expert at Loyola Law School, now Senior Scholar in Residence for Philanthropy and Nonprofits at the UCLA School of Law.
Last week, lawyers for Trump's Internal Revenue Service filed a stunning settlement agreement [PDF] in court, in a case filed against the government by several Texas churches and a group of religious broadcasters. The agreement, if accepted by the court, would allow houses of worship to endorse political candidates, despite their tax-exempt nonprofit status.
The settlement would, at least for the specific challengers in this case, block the 75-year old Johnson Amendment which mandates that churches and other nonprofits may not participate in "any political campaign on behalf of (or in opposition to) any candidate for public office."
That news was reported last week with much fanfare, suggesting the Trump Administration's IRS had declared it lawful for churches to endorse political candidates from the pulpit. The truth is not quite as awful...thought it's close. And it could quickly get worse if this agreement is approved by the judge in this case.
"Technically, it is not a new statement of general application from the IRS," Aprill tells me today. "It is simply a settlement of a particular case involving two plaintiffs --- two churches and the National Religious Broadcasters --- and if the judge were to rule the way that the government and the plaintiffs have asked, it would enjoin enforcement of the Johnson Amendment for statements during worship [but] only for these two churches."
But, as Aprill told the New York Times last week, "Even Las Vegas doesn’t stay in Las Vegas these days." The agreement on its own, if finalized, does not set legal precedent, she explains. But it may help to clear that path moving forward. And, in the meantime, she notes, it wouldn't just apply to places of worship communicating with their members --- like “a family discussion concerning candidates --- as the IRS motion characterized it. It could be used to endorse candidates on web sites run by churches with tens of thousands of members and, of course, millions of viewers across the country.
Moreover, non-religious 501(c)(3) nonprofits are likely to soon say, "I don't know why you can do it for them, and not for me," warns Aprill. "They are really arguing for expanding the rule, not taking it away from houses of worship."
It could also lead, she worries, to "faux churches, faux houses of worship, being formed just to get the tax deductible contributions" since "unlike other 501(c)(3)s, houses of worship do not have to file to become tax exempt, they do not have to file the annual information return that other 501(c)(3)s do."
As if we don't have enough Dark Money in our electoral system already, this Administration --- led by a President who, in 2017, vowed to "get rid of and totally destroy the Johnson Amendment" --- seems hell bent (pun intended) on corrupting what's left of our democracy even further.