Friends,
The IRS issued a ruling this week that allows churches to endorse candidates for political office, without endangering their tax-exempt status. It seems to me that some churches have been openly endorsing candidates, parties, policies, or issuing “voter guides” for quite some time, and the IRS has largely turned a blind eye.
Today I want to offer a few personal perspectives on this new ruling issued by the IRS. I do not feel that being the pastor who preaches regularly at St. Mark puts me in any position of authority to speak to this issue. Rather, I feel that being the pastor who preaches regularly at St. Mark obligates me to clarify my own approach to an issue that can have many valid perspectives. Here goes.
1. When we have a stewardship drive or call for the offering, we never appeal to tax advantages. We speak of our “debt of gratitude,” and begin with the claim that the earth and everything in it belongs to God. It seems crass to appeal to making an offering to God as a matter of economic advantage. Still, that deduction is something that we all take for granted. My guess is that tax advantages is a part of the equation in church giving, but I have no idea how significant it is and I hope it is quite small.
2. Someone who is called to preach the Word of God needs to ask theological questions, moderating their words by what God requires far more than a fear of losing their tax exemption. There are theological reasons for preachers to observe the difference between the Christian message and a partisan political stance and here are a few that shape the way I try to speak the Word of God, even when it involves issues that have been politicized:
- “God alone is Lord of the conscience,” which sets the individual conscience free from the dictates of any religious or secular authority.
- “The Christian conscience is captive to the Word of God” – remember Repentance means “change the way you think about everything!”
- “Sin is radical and universal” – radical in the sense that there is no aspect of our being that is unaffected by it, including our opinions; universal in the sense that no religious or political opinion is exempt from the taint of sin.
- “We are the church reformed, always being reformed,” by which we mean the living God whose Spirit is among us is ever at work transforming our hearts, renewing our minds, and challenging us with the possibilities of new life.
- “The church is a prophetic community,” which is my own summation of how Presbyterians view the story of the Day of Pentecost and its meaning for us today. That story takes the power of prophecy, the call to speak truth to power, and pours it out on all the people of God.
- In addition to worship and fellowship, the church of Jesus Christ is called to peacemaking, the right administration of justice, liberative preference for the poor, caring for creation, upholding the dignity and value of all persons, and demanding accountability of those in leadership, among other things. In order for these commitments to be more than just pious rhetoric, they require study, encouragement, organization, advocacy, and action.
- When we proclaim the Living God, who loves “the world,” and for whom justice matters, we cannot reduce the gospel to what Jesus did once upon a time or reduce salvation to a purely personal matter. A living God is far more disruptive of our ways than that.
3. In “the separation of church and state,” the line of demarcation between church and state is always elusive. Is something like ‘advocating for immigration justice’ an act of Christian conscience or is it ‘political’? If an issue of justice is politicized, how do we speak to it as an issue of justice and escape the claim that we’re being political?
I don’t think it is possible for the church to be squeaky clean in separating matters of justice from matters of politics, when the purpose of politics is to ensure justice. So, when it comes to what we proclaim, it seems to me that the issue of tax exemption should matter much less to us than keeping our theological convictions.
That’s me just thinking aloud this morning,
Mark of St. Mark