Families First Action Committee

Families First Action Committee, a companion organization of Families First Foundation, can legally attempt to influence legislation and ballot issues but cannot be involved in partisan politics. Both FFAC and FFF are ministry efforts within the church of Christ although neither organization claims to speak for the church.

INFLUENCING LEGISLATION

According to the Internal Revenue Code, ministers and churches may engage in activities designed to influence legislation, as long as the total sum of these activities do not reflect a "substantial part" of their congregation's overall activity in a given year. While the IRS has not defined "substantial," court cases have applied percentage tests. Past rulings have held that expenditures of less than five percent (5%) of a 501(c)(3) organization's time and finances devoted toward activities intended to influence legislation were not "substantial," and, therefore, were permissible. Most churches are 501(c)(3) organizations.

The IRS considers "legislation" to be any official act that makes public policy, including town councils, county commissions, and the legislative branches of both state and federal governments. School boards are not included in this definition.

The IRS defines "direct lobbying" as direct contact by an organization with members of a legislative body if the contact refers to specific legislation and reflects a view on such legislation. Though limited by the "substantial" test, such activity is also allowed.

"Grass roots lobbying" is far more common in churches and other non-profit organizations. Such activity is designed to influence legislation through members of a constituency. However, simply informing your congregation about the content or status of a legislative measure under consideration is not an attempt to influence legislation. In order for such communication to be considered a grass roots lobbying attempt, the IRS has determined that it must (1) Refer to a specific piece of legislation, (2) Reflect an opinion of that legislation, and (3) call the reader or listener to action.

"Grass roots lobbying" is allowed to the extent allowed by the "substantial" limitation. Activities that do not involve all three components are merely considered "education" by the IRS and, therefore, have no restrictions at all.

This information is based on requirements by the Federal Election Campaign Act and Section 501(c)(3) of the Internal Revenue Code.

Note: This information appearing in A Church's Legal Role In Politics And The Culture (Bill Wheeler, Families First Foundation, 2004), is for information only and does not purport to be the offering of legal opinion or legal advice.