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Director of Americans United for Separation of Church and State writes IRS about Pastor Charles Worley

Posted: 05/26/2012 6:59 pm

2012-05-25-americansunited.jpg

Barry W. Lynn, executive director of Americans United for Separation of Church and State, has written a letter to Lois G. Lerner, director of the IRS's Exempt Organizations Division, in which he requests that Ms. Lerner consider that in this sermon Pastor Charles Worley violated federal law by intervening in an election.

Dated May 23, 2012, Mr. Lynn's letter reads:

Lois G. Lerner, Director
Exempt Organizations Division
Internal Revenue Service
1111 Constitution Ave. N.W.
Washington, D.C. 20224

Dear Ms. Lerner,

I am writing today with information about a church in Maiden, N.C., that I believe has violated
federal law by intervening in an election.

On May 13, Pastor Charles L. Worley of Providence Road Baptist Church delivered a sermon denouncing President Barack Obama's support for same-sex marriage.

During his remarks, Worley suggested quarantining gays and lesbians and allowing them to die. These hateful and repugnant statements attracted much media attention. (See news story enclosed.) But it should not be overlooked that Worley's comments also included a partisan appeal related to the November election.

Worley referred to "our president getting up and saying that it was all right for two women to marry or two men to marry" and added, "I was disappointed bad." He then went on to say, "Someone said, 'Who ya gonna vote for?' I ain't gonna vote for a baby killer and a homosexual lover. You said, 'Did you mean to say that?' You better believe I did."

In context, it is clear that Worley is urging congregants to vote against Obama in the presidential election.

As you know, federal tax law prohibits churches and other 501(c)(3) nonprofits from intervening in elections on behalf of or in opposition to any candidate for public office. When the top official of a religious organization - the chief pastor of the church - issues an appeal to congregants from the pulpit during a worship service in the strongest possible terms to vote against a candidate, it is clearly intervention in an election.

Church leaders seem to realize that the sermon is problematic. It has been removed from the church's website, and in fact the church's entire website is (as of today) no longer online.

The relevant portion of the sermon, however, is widely available on You Tube. I collected it today at the following sites:

http://www.youtube.com/watch?v=d2n7vSPwhSU&feature=youtu.be

http://www.youtube.com/watch?v=w2839yEazcs

http://www.youtube.com/watch?v=3TvvRlweyl0

You can also find it simply by searching YouTube for "Charles Worley."

I believe Pastor Worley's comments represent a clear violation of federal law. I urge you to investigate this matter.


Sincerely,

Barry W. Lynn

Executive Director
Americans United for Separation of Church and State
1301 K Street NW, Suite 850E
Washington, DC 20005
Phone: (202) 466-3234
Fax: (202) 466-2587
americansunited@au.org


You can view the letter on AU's website here.

I think Mr. Lynn's letter could prove to be the snowball that finally starts the avalanche that ultimately wipes out political proselytizing from the pulpit of American churches.

From Section 501 of the Internal Revenue Service Tax Code (which is the part that applies to churches):

Organizations that are exempt from in­come tax under section 501(a) of the In­ternal Revenue Code as organizations described in section 501(c)(3) may not par­ticipate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public of­fice.

...

Section 1.501(c)(3)-1(c)(3)(i) of the In­come Tax Regulations states that an organization is not operated exclusively for one or more exempt purposes if it is an "action" organization.

Section 1.501(c)(3)-1(c)(3)(iii) of the regulations defines an "action" organiza­tion as an organization that participates or intervenes, directly or indirectly, in any po­ litical campaign on behalf of or in opposi­tion to any candidate for public office. ... The reg­ulations further provide that activities that constitute participation or intervention in a political campaign on behalf of or in op­position to a candidate include, but are not limited to, the publication or distribution of written statements or the making of oral statements on behalf of or in opposition to such a candidate.

...

For their or­ganizations to remain tax exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions of the organization.

...

Section 501(c)(3) organizations must avoid any issue advocacy that functions as political campaign intervention. Even if a statement does not expressly tell an audience to vote for or against a specific candidate, an organization delivering the statement is at risk of violating the polit­ical campaign intervention prohibition if there is any message favoring or opposing a candidate. A statement can identify a candidate not only by stating the candi­date's name but also by other means such as showing a picture of the candidate, referring to political party affiliations, or other distinctive features of a candidate' s platform or biography. All the facts and circumstances need to be considered to determine if the advocacy is political campaign intervention.

Key factors in determining whether a communication results in political cam­paign intervention include the following:

• Whether the statement identifies one or more candidates for a given public office;

• Whether the statement expresses ap­proval or disapproval for one or more candidates' positions and/or actions;

• Whether the statement is delivered close in time to the election;

• Whether the statement makes refer­ence to voting or an election;

• Whether the issue addressed in the communication has been raised as an issue distinguishing candidates for a given office;

• Whether the communication is part of an ongoing series of communications by the organization on the same issue that are made independent of the tim­ing of any election; and

• Whether the timing of the communi­cation and identification of the candi­ date are related to a non-electoral event such as a scheduled vote on specific legislation by an officeholder who also happens to be a candidate for public of­fice.

A communication is particularly at risk of political campaign intervention when it makes reference to candidates or voting in a specific upcoming election.

 
 
 

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Barry W. Lynn, executive director of Americans United for Separation of Church and State, has written a letter to Lois G. Lerner, director of the IRS's Exempt Organizations Division, in which he req...
Barry W. Lynn, executive director of Americans United for Separation of Church and State, has written a letter to Lois G. Lerner, director of the IRS's Exempt Organizations Division, in which he req...
 
 
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the sue
My micro-bio is empty, but not bitter
08:41 PM on 05/31/2012
I'm amazed at these so-called Christians can make these glib comments calling for the killing of others, as if it's no big deal.

As I recall, killing another made their deity's top 10 list of things to NOT do. Being gay, on the other hand, didn't merit mention.
been2there
Facts have a liberal bias.
04:14 PM on 05/30/2012
I agree that churches which engage in such behavior need to lose their tax-exempt status. I also think that political contributions should not be tax-exempt.
05:11 PM on 05/29/2012
I dont like what the guy is suggesting be done to those practicing homosexual sex at all I dont agree with that kind of rhetoric, BUT EVERY Pastor has a right to speak according to the word on the topic, (and must), regrading homosexual acts. They are forbidden in scripture and called sin, John Shore. So open your eyes, wake up and smell the coffee.
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Chikkipop
Emergency Cancellation Archimedes
06:37 PM on 05/29/2012
It is you who needs to wake up.

All religion is false and unnecessary, but one which promotes such nonsense as that is particularly odious.

Beyond that, there is a way for a pastor to promote the nonsensical things he or she believes without politicizing it, thereby at least staying within legal bounds, if not rational ones.
04:25 PM on 05/31/2012
those who agree with the above posters' points are awake and their eyes are open. This is the religion forum so then if you don't like religion why you hanging out here? The author says he's a Christian so let him address the authoritative Scriptures and see if they line up with PCdom
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Daniel Vidal
The Adversary can quote scripture to his ends.
10:35 PM on 05/29/2012
How many ppl killed in the name of gay?
How many ppl killed in the name of god?
I rest my case.
04:28 PM on 05/31/2012
How many people duped into thinking their problem is actually a God given identity and then embrace the deception and live a lie til their dying day. Tragic.
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10:28 AM on 06/01/2012
gays in the military kill people too ...rest my case
alien brain
I'm stuck here and I can't get home.
12:57 PM on 05/29/2012
Yeah, I'm all for it. Go for it. Good luck with that.
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UnicornsOccur
They're invisible and yet pink.
12:35 PM on 05/29/2012
Unfortunately its wishful thinking. This has happened in the past, people have complained in the past, and still there isn't a church that has lost its tax exempt status for doing this. Its a law with no real threat of punishment for breaking it behind it.
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cwebster
predominantly exasperated
03:58 PM on 05/29/2012
Maybe if everyone who agrees with this letter were to fill in the IRS Form 13909, the number of complaints might reach a critical mass, and something might be done:

http://www.irs.gov/pub/irs-pdf/f13909.pdf
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UnicornsOccur
They're invisible and yet pink.
04:32 PM on 05/29/2012
I'm all for it, I'll research information about the specific incident and share my findings here. Still not too optimistic.
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Patrick Flannery
Editor, nerd, dad.
12:30 PM on 05/29/2012
Churches have been violating these principles since they day they were founded and have never stopped. That they continue to enjoy tax-exempt status stands as an ongoing blot on Western democracy. Religion is the same as astrology and deserves the same treatment in policy. Until we reach this level of understanding, our societies will continue to be deeply flawed.
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Ekimus
True Believer
08:46 AM on 05/29/2012
You know what? Let Worley say what he wants to. Let all pastors, preachers, etc. say what they want. Just eliminate the tax free status of religious institutions. Make them pay their fair share for once like the everyone else should. Their tax exempt status is a violation of the Constitution anyways. Give them a tax break for money that they can prove was spent to assisted the poor, less fortunate, etc., but tax these public services free-riders.
12:10 AM on 05/29/2012
Is Mr. Lyn's organization tax exempt, and if so, why do we exempt such a tool of the state from tax? Their intent is to actively destroy the spirit of American religious independence in speech and belief by making serious federal issues out of pitiable, emotionally and intellectually challenged church bobos saying booboo things in the pulpit. In this particular case, the organization's hat is Grand Inquisitor of the IRS, so rename the organization to "Americans United in Persecuting Churches for the Enrichment of the State". Still, Mr. Lyn's org is just another cynical business by a ruthless entrepreneur built up around the real villian: a brutal and blunt IRS exemption code, such code needing a good supreme court case to find unconstitutional its restrictions on speech in churches. The IRS is MEDDLING with the church by monitoring its speech, even if it uses snarky orgs like AUSCS (why am I reminded of auschwitz?) to do its complaining and lawsuiting. If money must be made from this, fine the pastor $10 for remarking on a candidate, making a fool of himself, and embarrassing his congregation.
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happybeliever
04:01 AM on 05/29/2012
Brilliant. Far, far too much has been made of this. Perhaps the pastor should be fined for lousy preaching. That's about it.
alien brain
I'm stuck here and I can't get home.
01:05 PM on 05/29/2012
You wouldn't say that if you were gay. People like pastor Worley are seen as a real threat to the freedom of gay people. He should not be tax exempt if he is threatening the lives and freedoms of other Americans.
the sue
My micro-bio is empty, but not bitter
06:25 PM on 05/30/2012
I have a feeling if someone's position was "kill the Christians", your attitude would be far less cavalier.
11:48 AM on 05/29/2012
If churches want to participate in politics, then they need to pay taxes. End of story.
02:46 PM on 05/29/2012
You know, we got rid of the poll tax a long time ago, for good reason. NO ONE PAYS FOR FREE SPEECH.    I find the tax exempt ban on speech to be a devil's compromise, and no one who participates in the outright muffling of free speech should be proud.  But it is a law, and we are? a nation of laws, so time to get to work and get that stupiid section (501 3c) removed.  You know, it wasn't always there, and it just may not last this year if I have anything to say about it LOL
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happybeliever
11:42 PM on 05/28/2012
Worley only said how he was going to vote, he didn't tell anyone else how to vote.
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Patrick Flannery
Editor, nerd, dad.
12:46 PM on 05/29/2012
And commercials showing women saying how much they love Tide are not trying to sell Tide.
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happybeliever
06:20 PM on 05/29/2012
Nobody in Worley's church is going to vote for Obama unless they make a mistake in the polling booth.
09:53 PM on 05/28/2012
I expect the Black churches to be the first to fight against this attempt.
06:59 PM on 05/28/2012
I wish churches would not mix religion with dirty politics. It only degrades religion.
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Paula Merenz
now it's full
10:51 PM on 05/28/2012
lol
11:39 AM on 05/29/2012
Thanks.
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Chikkipop
Emergency Cancellation Archimedes
06:43 PM on 05/29/2012
Religion needs no help; it is a self-degrading phenomenon.
12:09 PM on 05/28/2012
People go to church to have a party, when it's all over, the next day they forget about the party, and go on with their lives of hatred and condemnation.
04:44 PM on 05/28/2012
How much of Christianity today is composed of more than echos of Paganism? Perhaps the church should not party or even be a social center at all. Congregations could mourn missed opportunities together and eventually cease hating and condemning. That would echo the Christianity of a thousand years ago, before reputation took precedence over ones individual reason in social situations.
12:28 AM on 05/29/2012
So true - there used to be so many sacred places one could withdraw to - not the case if its Men (Pretending to be) in Abraham's Tribe time in the worship (whoops!) celebration hall!
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07:18 AM on 05/28/2012
I often hear religious leaders tell the people that follow them to "vote their faith/values etc" which, to me, is an underhanded way of getting around the law. What they really should say is, " If you choose to vote, why not vote for who you think will do the best job ? " I personally don't believe a candidates choice of faith or non-faith really makes a difference in their ability to do their job. I would vote for a Satanist if he proved to be a good mayor / governor or whatever. Saying a Muslim or an Atheist or Buddhist or whatever would not make a good president is really ignorant. If the candidate shows to me that they use common sense and really want to make things better then I really don't care what their personal religious or non-religious beliefs are.
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02:57 AM on 05/28/2012
Tax all things religious and such entities will begin to disappear at an even greater rate than they are being foreclosed upon now. Problem solved.
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Sister Lauren
Running for congress on the Green ticket.
01:43 PM on 05/28/2012
If the problem was religious freedom ...
12:17 AM on 05/29/2012
I feel very uncomfortable taxing the Salvation Army they do such wonderful things. Same for catholic and jewish hospitals which are godsends when spiritual remedies (or soul-oriented ones for the irreligious) are helpful for a genuine healing.
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Ekimus
True Believer
08:51 AM on 05/29/2012
Tax religious organizations, but then give tax breaks for the money spent that can be shown to be charitable efforts. In other words, tax $ used to build big flashy church buildings, but give a tax exemption for $ used to run a soup kitchen.
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08:56 PM on 05/29/2012
They do not have much, if any, financial profit to be taxed and they could, arguably, rent or lease space and, thus, not pay property tax.  If their hospitals insist on religious rules applying, they should have any property they own taxed.  They are, after, "selling" a story, a philosophy  -- selling "heaven" and "eternal life".  They could choose, per the Bible, choose to divest themselves of all things and, in poverty, preach, trusting their God will provide. 
researcher
researcher
02:46 AM on 05/28/2012
No one is going to touch religion not in an election year.

The demos are too lame and the repubs have the evangels in their pockets.

churches are off limits. too hot of a potato.

In AZ there is one mormon denomination that the men can have several wives and az does not touch them in fact the citizens of az support all their children with their aid for dependant children tax money. no one touches the mormons in az even the ones with several wives.
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02:13 PM on 05/28/2012
I don't understand where you get such a notion. Most of the repub. party pulls the religion card, especially in this election. Especially in those states with the most outspoken prejudices. Especially in an election that will signify that some sort of "white-washed" allowance took place in order for a black president to have taken office. All the repubs. have done since Obama WON office is try to put up as many roadblocks as possible, and they play on the "religious" values of the fools who follow them. And those fools are not blind! And as for Mormonism: It's very much white and wealthy. It will never get as much discouragement even among the self-proclaimed "Christians."