In the United States, the church receives its privileged tax-exempt position at the cost of outright political involvement
* * *
Before churches or their leaders engage in political activity, they should consider the consequences. The Internal Revenue Service (IRS), which determines whether organizations qualify for tax-exempt status, forbids churches from participating in partisan politics. Though some critics say the IRS selectively targets churches that are involved in the abortion issue, it is clear that the IRS is increasing its monitoring of church involvement in politics.
One church challenged the IRS ban on political involvement by taking it to court. On November 3, 1992, the Church at Pierce Creek, Binghamton, New York, took out a full-page ad in USA Today. Lambasting presidential candidate Bill Clinton, the advertisement concluded, "The Bible warns us not to follow another man in his sin nor help him promote sin lest God chastens us. How then can we vote for Bill Clinton?"
In 1995, the IRS revoked the Church at Pierce Creek's tax-exempt status, citing its partisan political activity.
