Institutional Constraints of Church Lobbying In the USA

Abstract

The article presents an analysis of the restrictions on legislative lobbying and the ban on participation in political campaigns for religious organizations covered by section 501 (c) (3) of the Internal Revenue Code (IRC). The existing institutional framework for lobbying activities of such organizations is considered in the context of the recommendations of the Internal Revenue Service (IRS) for churches and religious organizations and the United States Conference of Catholic Bishops guidelines for catholic organizations on acceptable forms of political and lobbying activity.