What is the point of a law if it is never enforced? I ask this question because there is one law in America that is violated so often , that it might as well cease to exist. The law in question was created over half a century ago, as part of the rules enforcing a kind of political neutrality for churches. If they wished to maintain their tax-exempt status, the law says that you cannot endorse or coerce your flock into voting for a particular candidate. Violation of this law is supposed to be the removal of their tax exempt status. So, you might be wondering, how many times has the IRS actually bothered to enforce this law? How about zero?
Since 1996, Americans United for Separation of Church and State has reported 125 churches to the IRS because we believe that they engaged in partisan political activity. Throughout the 1990s and into the 2000s, the IRS Tax Exempt and Government Entities Division (TE/GE) appeared to be working hard to ensure that all houses of worship played by the rules. But it seems that since the IRS lost its case against the Living Word Christian Center in 2008, it has essentially abandoned enforcement of the no-politicking rule. Notwithstanding the “settlement” reached with another organization over this matter in 2014, I am unaware of any enforcement activity in the last eight years.
That’s right. The IRS has essentially abandoned the idea, even when the violations are so ludicrous that it should have been automatic. Take the case of West Texas pastor Scott Beard. Beard decided to run for public office, and it was discovered that not only was he preaching from the pulpit, but he actually embezzled church funds in order to do so. His penalty? A 3,500 dollar fine.
Beard, who was fined $3,500, showed a “lack of good faith” in accepting the donations and in posting campaign signs on church property for his unsuccessful Abilene City Council race despite the commission’s warnings against doing so, it found.
What is the lesson here? Considering that what he did is against the law, you would think that some serious repercussions would result. Instead, the IRS fined the pastor a pathetic 3500 dollars, which is the kind of ticket you get for pouring oil on your lawn. The IRS is within its power to revoke the tax-exempt status of the church, but instead, they issued a fine so small, it might as well have been a slap on the wrist. The message to other pastors wishing to obliterate the separation of church and state is clear: so long as you’re the right religion, no one in government will stop you from violating laws in order to push your political agenda.