Image: Ben McLeod

On Sunday, more than 500 conservative Christian pastors around the country vowed to break the law by endorsing political candidates from the pulpit. Though the practice has been illegal since 1954, endorsing churches have faced almost no consequences for their actions because the IRS has been hamstrung by “complex” rules.

Minnesota churches have played a high-profile role in the new movement to flout the law, called Pulpit Freedom Sunday, though this Sunday, the movement was underrepresented in the state.

Several Minnesota pastors have been the target of complaints to the IRS over their politicking from the pulpit, yet all have emerged without penalty, some getting a letter from the IRS reminding them of the prohibition on endorsing candidates and others receiving nothing at all.

As Minnesota Pastor Brad Brandon noted on his radio program last Friday, since his October 2010 endorsements of a slate of Republican candidates including U.S. Rep. Michele Bachmann and gubernatorial candidate Tom Emmer, he hasn’t received a thing.

“You’d have to be living under rock if you didn’t know back in October of 2010, I chose to endorse candidates form behind my pulpit,” Brandon said. “Everywhere I go people ask me, ‘What happened?’”

“Are you ready for what happened? I’m going to explain to you what happened.” Brandon played a few seconds dead radio air. “That’s exactly what happened. Nothing happened.”

“So far the IRS has done absolutely nothing. What does that prove? That this is nothing more than an intimidation factor by the goverment to try to control the pulpit, to control the church.”

He added, “They know that if this were ever to go to the Supreme Court it would be shot down.”

The Minnesota Independent first reported on Brandon’s endorsements in 2010 and that reporting generated a complaint to the IRS by Americans United for the Separation of Church and State.

As Brandon notes, the complaint appears to have gone nowhere.

Rob Boston of Americans United told the Minnesota Independent that the reason why the IRS hasn’t been effectively enforcing the law is “complex.”

“A few years ago, the IRS moved to audit a church in Minnesota that had endorsed Michele Bachmann,” he said. “The church sued, claiming that the IRS had not followed its own procedures for auditing churches. The church won the case when a federal court ruled that the IRS official who approved the audit was not of sufficient rank.”

The Minnesota Independent’s reporting on Pastor Mac Hammond’s endorsement of Bachmann, as well as a financial set-up within the church that came under heavy scrutiny, generated that IRS investigation back in 2007. The IRS lost its case because the law limits how the agency can investigate churches and it had not followed its own rules.

“Subsequently, the IRS announced that it would revise its policies for church audits,” Boston said. “As far as we know, this process is ongoing. So, if there has been a pause in enforcement, it’s just that – a temporary pause.”

Even if the IRS isn’t currently going after churches that break tax laws, it still advises churches not to break the law.

“The IRS website continues to contain material warning churches (and other non-profits) against partisan politicking, and no change in policy has been announced,” Boston said.

Other Minnesota churches continue to break the law every year and skate by with little to no consequences. Warroad Christian Church in northern Minnesota has been endorsing Republicans over the last few years.

The IRS dropped its investigation of that church after the Hammond court decision.

The church decided to endorse again this year as part of a broader movement called Pulpit Freedom Sunday. The Alliance Defense Fund, a conservative Christian legal group, encourages churches to endorse from the pulpit each October. This year the movement picked up 539 churches around the country.

In Minnesota, five churches participated in Pulpit Sunday. Aside from Warroad, Faith Baptist Church in Brainerd, Hill City Baptist in Hill City, Landmark Baptist Church in Red Wing and South Troy Wesleyan Church in Zumbro Falls also announced they were endorsing candidates.

Two Minnesota pastors say they will endorse political candidates from the pulpit this Sunday, in direct defiance of federal law that prohibits such politicking at tax-exempt churches: Brad Brandon of Berean Bible Baptist Church in Hastings announced his intentions on his KKMS radio show earlier this week, while Greg Stone of Jesus Assembly of God in St. Peter outlined his plans on Facebook. Stone writes that, unlike most of his sermons, this Sunday’s won’t be available as a podcast. Brandon taunts the “liberal media” to file an IRS complaint against his church. “Do it out of hatred for me,” he urged.

“I am not going to stop my pursuit of taking on the IRS,” Brandon told listeners on Tuesday. “Somebody has to stand up and fight, so I guess it might as well be me. So on October 17, ladies and gentlemen, I am continuing making this the day. I will endorse the candidates here in the state of Minnesota.”

He added, “I’m the only guy, so I’m not scared to do it. I’m the righteous that is bold as the lion.”

But Brandon’s not alone — this year or historically.

In 2006, Pastor Mac Hammond of Living Word Christian Church endorsed Rep. Michele Bachmann during church services. That endorsement eventually led to an IRS investigation of the church’s finances. However, a judge ruled the agency could not continue its investigation because it didn’t have the proper procedures in place.

In 2008, Gus Booth of Warroad Community Church endorsed Republican John McCain for president, prompting an IRS investigation. The agency had to drop the case for the same reason it stopped investigating Hammond.

It’s unclear whether the IRS has fixed its system, says Rob Boston, Senior Policy Analyst for Americans United for Separation of Church and State, a group that has challenged pulpit endorsements in the past.

“The IRS has formulated new policies for investigating houses of worship in the wake of the Living Word ruling and the regulations were submitted for public comment late in 2009,” he said. “I have not been able to find out what has happened since then, but my hope is that the IRS has the regulations in place and is prepared to enforce the law.”

He said that there is a sense of urgency for the IRS to get involved.

“The need for enforcement is great,” he said. “Prodded by the ADF, misguided clergy like Pastor Gus Booth of Warroad are openly violating federal law.”

He added, “If the IRS allows this to go on, it sends a message to other scofflaw pastors that they do not have to abide by the laws of this country.”

Of course, churches have the freedom to endorse candidates — if they pay taxes.

Boston said, “They could forgo tax exemption and be as partisan as they want to be. But of course they won’t do that. They want all of the benefits of tax exemption and none of its responsibilities.”

Pastor Brandon said his decision to endorse conservative candidates for office has to do with homosexuality.

“At what point does our responsibility to God trump our responsibility to the government? That’s my question. At what point does that take place? And I have decided that the point is now,” said Brandon. “Because we have hate crimes out there involving speaking out against homosexuality.”

He continued, “If you think we are far, far from that why don’t you ask a pastor right now who’s ministering in Canada? There are churches in Canada that are losing their tax-exempt status because they are coming out and preaching against homosexuality.”

“I am going to stand up, and I’m not going to allow that to happen in my country,” he said.

A hundred miles to the southwest, in St. Peter, Pastor Stone says he’ll be endorsing candidates during services as part of Pulpit Freedom Sunday, an Alliance Defense Fund (ADF) campaign to encourage pastors to endorse candidates in direct violation of the law. ADF is the brainchild of Focus on the Family’s James Dobson.

ADF hopes that the IRS will revoke the tax-exempt status of those churches that endorse so that it can address the ban on endorsements with its team of lawyers. The rationale is that churches across the country will be able to endorse socially conservative candidates for office, giving Republicans a massive boost in election years — all while keeping their tax-exempt status.

On the church’s Facebook page on Oct. 7, Stone wrote, “This Sunday we’ll talk about keys to overcoming. We’ll also explain Pulpit Freedom Sunday and explain its relevance to Jesus Assembly – key to something that is about to happen at Jesus Assembly.”

A few days later he wrote that the sermon, which is normally posted as a podcast on the church’s website, will be unavailable:

Tomorrow’s sermon is of such a nature that we will not be posting it on the internet. The same is true about the sermon for Oct 17th. (It is not likely that we will make CD’s available for either sermon.) Sometimes, ‘You just gotta be there.’ :)

While Stone wants to keep his endorsements within the congregation, Brandon is more bold about his intentions.

“I am encouraging all of the liberals listening because — oh, I know you are listening, those in the liberal press, those in the liberal media, just waiting, hanging on my every word. I know because I read the websites.”

(No blog has written about Brandon since July 31, when he spoke at a National Organization for Marriage event, according to Google. The only state news outlet to reference Brandon was the Minnesota Independent, which noted a May Minnesota Family Council event at which he spoke).

“Here’s what I need you to do liberal media: File a complaint with the IRS; tell them that Oct. 17 is the day that Pastor Brad Brandon is going to come out and endorse candidate from behind the pulpit,” he challenged. “I know you just cant [sic] wait to tattle on poor little Pastor Brandon. Well, here’s your opportunity to get me in trouble and tell on me.”

He continued, “Little immature human beings that are so wrapped up in your emotions that you couldn’t make a rational decision if it killed you, so please make this one decision for me do it based on emotion. Do it out of hatred for me. File a complaint against mean old Pastor Brandon who is going to come out and endorse candidates.”

On Wednesday’s radio program, Brandon said he “probably” will be endorsing Republican gubernatorial candidate Tom Emmer and Republican Secretary of State candidate Dan Severson.

“You’ll have to come to church to find out.”

Update: Hastings pastor endorses Emmer from pulpit

Update: The group Americans United for the Separation of Church and State filed a complaint with the IRS against Berean Bible Baptist Church on Oct. 18 over the weekend’s endorsements.

Americans United for the Separation of Church and State filed formal complaints with the IRS on Monday targeting six churches that violated an IRS rule stipulating that churches that take advantage of the IRS’ tax breaks need to refrain from partisan politics or else pay their share of taxes.

Americans United identified the six churches based on media reports.

Pastor Jody Hice of Bethlehem Baptist Church in Bethlehem, Ga., said that McCain “holds more to a biblical world view” on issues of abortion and homosexuality and urged his congregation to vote for McCain and not Sen. Barack Obama.

Pastor Gus Booth of Warroad Community Church in Warroad, Minn., told his congregation, “We need to vote for the most righteous of candidates. And it doesn’t take a brain surgeon to figure that out. The most righteous is John McCain.” He said that homosexuality is immoral and Obama’s refusal to denounce homosexuality and abortion is “evil, wicked and immoral. Obama condones what the Bible condemns,” he said.

Booth was a delegate to the Republican National Convention (RNC) and had previously endorsed McCain from the pulpit.

Pastor Paul Blair of Fairview Baptist Church in Edmond, Okla., said from the pulpit, “As a Christian and as an American citizen, I will be voting for John McCain.”

Pastor Luke Emrich of New Life Church in West Bend, Wis., referenced abortion and said to his church, “I’m telling you straight up I would choose life. I would cast a vote for John McCain and Sarah Palin.” On Obama he said, “If a candidate supports something that is evil and wicked from a biblical perspective, then I have the right to call out the wickedness, and I have the right to say this is what this person stands for — this is wrong.”

The Rev. Wiley Drake of First Southern Baptist Church, Buena Park, Calif., came out strongly against Obama and said, “I am angry because the government and the IRS and some Christians have taken away the rights of pastors. I have a right to endorse anybody I doggone well please. And if they don’t like that, too bad. … According to my Bible and in my opinion, there is no way in the world a Christian can vote for Barack Hussein Obama. Mr. Obama is not standing up for anything that is tradition in America.”

He then endorsed Alan Keyes of the American Independent Party. “I’m here to tell you that I personally endorse Alan Keyes as our next president of the United States,” said Drake. “There’s no way a Christian can vote for Barack Obama. You could vote for John McCain. I want you to vote your conscience. Let the Bible act as your guide.”

One pastor missed his flight and couldn’t participate, although it’s likely that Bishop Robert Smith Sr. of Word of Outreach Center in Little Rock, Ark., would have endorsed McCain. He was a delegate to the Republican National Convention.

The Rev. Francis Pultro of Calvary Chapel, Philadelphia, Pa., told his congregation, “As Christians, it’s clear we should vote for John McCain. He is the only candidate I believe a Christian can vote for.”

The Rev. Barry W. Lynn, executive director of Americans United for Separation of Church and State, said that pastors who violated the law should be ashamed.

“These pastors flagrantly violated the law and now must deal with the consequences,” said Lynn. “This is one of the most appalling Religious Right gambits I’ve ever seen. Church leaders are supposed to tend to Americans’ spiritual needs, not behave like partisan political hacks. I urge the IRS to act swiftly in these cases.”

He continued, “A pastor who knowingly violates federal tax law is setting a poor example for his or her congregation. Every pastor who took part in this stunt ought to be ashamed.”

It must have seemed an attractive idea at the time. But a much-heralded push to organize mass violations of an IRS ban on political endorsements in churches seems to be attracting few takers. And the IRS has already pledged to review complaints about any churches that do participate.

The so-called “Pulpit Initiative” (earlier MnIndy post) was launched by the Alliance Defense Fund, an offshoot of James (Focus on the Family) Dobson’s evangelical empire. As the Arizona-based organization’s website explains, this coming Sunday, September 28, is the target date for the effort. When IRS complaints ensue, ADF’s strategy is then to take individual cases to court in an attempt to overturn the IRS rule.

But as zero hour approaches, there are signs that few churches care to be so cavalier about their nonprofit tax status. Last week ADF officials pledged in an email response to Minnesota Independent, “We will have updated information regarding the pastors participating in the ‘Pulpit Initiative’ on our website… beginning on September 22nd, a week before Pulpit Freedom Sunday when the pastors give their messages.”

Three days after that self-appointed deadline, however, there is still no accounting of participants on the ADF website, however, and two subsequent emails to ADF official Erik Stanley asking for the update have gone unanswered. I phoned over a dozen metro-area evangelical churches to ask if any were planning to participate; so far, none has even called back. (I’ll update if any do.)

The Internal Revenue Service, meanwhile, said on Tuesday that it will review complaints over “Pulpit Freedom Sunday,” as the event is also called. Several former IRS employees have filed a complaint with their former employer alleging wrongdoing by ADF and participating churches. The prospect of legal action is of course no discouragement to ADF; it’s the plan. Churches, however, seem to be less sanguine about the idea.

Americans United for Separation of Church and State said they will be reporting churches who violate the law to the IRS. Said Rev. Barry W. Lynn, executive director of Americans United, “Pastors who are thinking of joining the ADF’s gambit still have time to change their minds and I urge them to do so.”

One Minnesota church pastor, however, has been very vocal about his plans to violate the law. Pastor Gus Booth of Warroad Community Church–located in a small town near the Canadian border–says he has no qualms about endorsing John McCain from the pulpit and in fact has been doing so all summer. Booth was also a delegate to the Republican National Convention.

Booth told National Public Radio on Wednesday, “Bottom line is, I’m a spiritual leader in this community, and spiritual leaders need to make decisions. We need to lead spiritually, and we need to be able to speak about the moral issues of the day. And right now, the moral issues of today are also the political issues of today.”

But not all religious leaders agree that mixing religion and politics is a good idea. The Anti-Defamation League criticized the move on Wednesday.

“Ministers and pastors, in their personal capacity, already have every right to support or oppose candidates for public office,” said Abraham H. Foxman, national director for ADL. “They can speak out on political issues, and promote voter participation and voter education initiatives. But politicizing churches coerces congregants, distorts the political system and poses a serious threat to religious liberty.”