GUIDELINES FOR EVALUATING POLICY GOALS  Adopted 8-29-07
1. Is this goal consistent with the ELCA Social Statements and Messages?
2. Is this a goal that resonates broadly in the Oregon Synod, ELCA community and around which it would be important to organize clergy and laity?

• Is this a goal which has elements of divisive issues that calls for education?
• Does the Oregon Synod, ELCA have a track record of work in this area, or does the Lutheran community have some special expertise it brings to this work? Does the Oregon Synod provide an important leadership role in this issue?
• Does working on achieving this goal help us to network with important communities or constituencies with whom we would like to build a strong relationship?
• Is this an achievable goal?
• How significant would achieving this goal be?

Political Activity Guidelines for Religious and Non-Profit Organizations

• What does section 501(c)(3) of the IRS code say about political campaign activity?

This section prohibits organizations that are exempt from federal income tax under its provision from participating or intervening in political campaigns on behalf of or in opposition to any candidate for public office. This prohibition has been interpreted as absolute.

• How does the IRS limit lobbying activity by religious and non profit groups?

The IRS limits the amount of lobbying in which 501 c 3 organizations may engage. Groups may engage in lobbying activities only if these activites do not constitute a substantial part of their total activities, measured by time, effort, expenditure, and other relevant factors. The IRS does not define what is “substantial”. A few cases suggest that the line lies somewhere between 5% and 15% of an organization’s total activities.

• What is the difference between lobbying and political campaign activity?

In the most basic terms, lobbying focuses on legislation , whereas political campaign activity focuses on candidates and campaigns for election. Lobbying includes both direct lobbying (contacting members of a Legislative Body) for the purpose of proposing, supporting, or opposing legislation or advocating the adoption or rejection of legislation. Grassroots lobbying means urging members of the public to do the same.

• Are Ballot Measures lobbying or political activity?

Ballot measures, including referenda, initiatives, constitutional amendments, and bond measures, are considered legislative proposals. Thus, involvement by 501 c 3 groups is not prohibited. However, it is limited by the “substantial” clause.

• Does the political campaign activity prohibition apply to individuals?

The code refers to organizations not to individuals acting in their individual capacities , providing that they “do not in any way utilize the organization’s financial resources, facilities, or personnel, and clearly and unambiguously indicate the actions taken or statements made are those of the individual and not of the organization”.

• When will an individual’s actions be attributed to a Religious organization?

Organizations act through individuals. Thus, when officials of a Religious organization engage in political campaign activity at official functions (e.g. worship services, publications, bulletins, newspapers, the political campaign activity will be attributed to the Religious organization.

Compiled by Norene Goplen For additional Information visit www.irs.gov“Tax Guide of Church and Religious Organizations” www.pewforum.org “Politics and the Pulpit: 2004