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Student Publications Homepage
ARTICLE CONTENTS
[Pages 875-902]
TOP OF ARTICLE
Introduction
I. A Brief Overview of IRS Restrictions on the Political Activity of Tax-Exempt Charitable Organizations
II. The “Unseemly” Nature of Churches’ Involvement
in Politics
III. Restricting the Political Activities of Churches
Viewed from the Standpoint of Public Policy
and Constitutional Law
A. The State’s Interest in Avoiding Compulsory Subsidization
of Political Advocacy
B. The State’s Interest in Preventing Taxpayers From Deducting Contributions to Political Candidates
Conclusion
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