With Kentucky’s gubernatorial election campaign in high gear, the state’s Roman Catholic bishops have reminded churches and Catholic organizations of the prohibition against involvement in partisan political activity.

This prohibition also applies to individuals representing the church in their “official capacities,” the bishops of the state’s four dioceses said in a recent letter sent to Catholic parishes, diocesan school superintendents and Catholic Charities directors in Kentucky.

The letter, signed by the four bishops, is a reaffirmation of the state bishops’ 2006 policies on political activity issued by the Catholic Conference of Kentucky.

These policies are being emphasized now, the bishops said, because of the 2007 Kentucky gubernatorial elections and the 2008 presidential race, which has already begun.

Also, the bishops noted, “the Internal Revenue Service (IRS) is actively pursuing those who violate the law.”

This law is Section 501(c)(3) of the Internal Revenue Code. It says organizations that are exempt from federal income tax are prohibited from “participation or intervention in a political campaign on behalf of or in opposition to any candidate” for public office.

Catholic dioceses, parishes and other Catholic organizations are tax exempt under this section of the revenue code.

What the law’s prohibition means is that the church “cannot endorse or oppose candidates for election to public office, including nonpartisan candidates, such as judicial candidates,” Kentucky’s bishops said in their 2006 policies.

Individuals “acting in their individual capacity and not in any church capacity are free to engage in partisan political activity,” the policy says. “However, churches and individuals representing churches in their official capacities are prohibited from partisan political activity.”

The bishops’ 2006 policies and their recent letter mention specific types of political activity to be avoided by churches. They range from publication of certain voting guides to links on church Web sites to political Web sites.

Only voting guide material published by the U.S. Conference of Catholic Bishops or the Catholic Conference of Kentucky “may be distributed in parishes,” the policies say. “Other materials, even if they are published by a Catholic organization and seem nonpartisan, shall not be distributed.”

The state bishops said this has been the policy since 1995. “The issues covered in outside voter education material typically do not illustrate the wide range of issues of importance to the church but rather reflect the issue advocacy of the preparing organization, often clearly partisan,” the 2006 policies say.

Also, the policies note, the “preparation, content, format and presentation” of such voter education material “may not satisfy the requirements” of Section 501(c)(3) of the federal revenue code.

The bishops’ recent letter to parishes said their policy also prohibits:

• Contributions by churches or Catholic organizations “directly to political organizations.”
• Links from church Wed sites to political Web sites.
• Use of computers “by employees of church organizations who post or send e-mails containing material that constitutes political campaign intervention and that is clearly identified as having originated from the church organization.”

The letter said one area of IRS focus now involves charities that have made contributions directly to political organizations. The IRS has sent “examination letters” to 179 non-churches and 79 churches that the IRS “has reason to believe” made contributions to political organizations in the 2006 elections, the letter noted.

Also, the bishops said, the IRS — in an initiative begun last year — is “looking at links from charity Web sites to political Web sites,” such as links that “lead to information about candidates for public office that would be prohibited if the material was directly on the charity’s Web site.”

The bishops’ 2006 policies address other areas of political activity not permitted by churches, including dissemination of campaign materials, posting of campaign signs or distributing party literature.

Regarding church picnics and festivals, nothing prevents candidates for public office from attending since these events are open to the public, the policies say. “However, the distribution of campaign material by (a) candidate is not permitted under the Internal Revenue Code regulations that apply to political activity by tax exempt organizations.”

The U.S. Conference of Catholic Bishops’ Office of General Counsel also has published a document on “Political Activity Guidelines for Catholic Organizations.” It is available on the Catholic Conference of Kentucky Web site: www.ccky.org.