The official IRS position on publically endorsing political candidates by clergy

Clarifying the IRS Rules About Endorsing Candidates From The Pulpit

         

This article will focus on the official IRS stance on this topic. Several pages of the Internal Revenue Service Publication 1828 examine this issue.
In order to keep their tax exempt status churches and religious organizations must abide by certain rules according to the IRS.  Under IRS code, “all IRC section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office . Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.” By breaking this rule, the IRS may deny or revoke the tax-exempt status of the church and the impose of certain excise tax.
Publication 1828 also discusses “Individual Activity by Religious Leaders.” The IRS publication says that the prohibiting political campaign activity within these tax-exempt organization is not intended to restrict free speech on political matters for individuals. Religious leaders can speak their mind and endorse candidates as long as they aren’t doing it as an official representative of the church(i.e. church publications or at official church functions).  When speaking/writing their opinions on political issues outside of the church, church leaders are urged to indicate that these are their personal viewpoints and not the views of the religious organization they represent.
The following are examples from the IRS regarding what is and isn’t allowable in relation to religious leader political endorsements:
Example 1: Minister A is the minister of Church J, a section 501(c) (3) organization, and is well known in the community . With their permission, Candidate T publishes a full-page ad in the local newspaper listing five prominent ministers who have personally endorsed Candidate T, including Minister A . Minister A is identified in the ad as the minister of Church J . The ad states, “Titles and affiliations of each individual are provided for identification purposes only .” The ad is paid for by Candidate T’s campaign committee . Since the ad was not paid for by Church J, the ad is not otherwise in an official publication of Church J, and the endorsement is made by Minister A in a personal capacity, the ad does not constitute political campaign intervention by Church J .
Example 2: Minister B is the minister of Church K, a section 501(c)(3) organization, and is well known in the community . Three weeks before the election, he attends a press conference at Candidate V’s campaign headquarters and states that Candidate V should be reelected . Minister B does not say he is speaking on behalf of Church K . His endorsement is reported on the front page of the local newspaper and he is identified in the article as the minister of Church K . Because Minister B did not make the endorsement at an official church function, in an official church publication or otherwise use the church’s assets, and did not state that he was speaking as a representative of Church K, his actions do not constitute political campaign intervention by Church K
Example 3: Minister C is the minister of Church I, a section 501(c)(3) organization . . Church I, publishes a monthly church newsletter that is distributed to all church members . In each issue, Minister C has a column titled “My Views .” The month before the election, Minister C states in the “My Views” column, “It is my personal opinion that Candidate U should be reelected .” For that one issue, Minister C pays from his personal funds the portion of the cost of the newsletter attributable to the “My Views” column . Even though he paid part of the cost of the newsletter, the newsletter is an official publication of the church . Because the endorsement appeared in an official publication of Church I, it constitutes political campaign intervention by Church I .
Example 4: Minister D is the minister of Church M, a section 501(c)(3) organization . During regular services of Church M shortly before the election, Minister D preached on a number of issues, including the importance of voting in the upcoming election, and concluded by stating, “It is important that you all do your duty in the election and vote for Candidate W .” Because Minister D’s remarks indicating support for Candidate W were made during an official church service, they constitute political campaign intervention by Church M.

Issue Advocacy vs. Political Campaign Intervention

Even if a message does not expressly tell your congregation to vote for or against someone, churches may be intervening in a political campaign if any part of the message favors or opposes a candidate.  According to the IRS, key factors in determining if a message results in political campaign intervention include:

• whether the statement identifies one or more candidates for a given public office;
• whether the statement expresses approval or disapproval for one or more candidates’ positions and/or actions;
• whether the statement is delivered close in time to the election;
• whether the statement makes reference to voting or an election;
• whether the issue addressed in the communication has been raised as an issue distinguishing candidates for a given office;
• whether the communication is part of an ongoing series of communications by the organization on the same issue that are made independent of the timing of any election; and
• whether the timing of the communication and identification of the candidate are related to a non-electoral event such as a scheduled vote on specific legislation by an officeholder who also happens to be a candidate for public office

Here is something you don't see during a Presidential election: A prominent Catholic Priest endorses a candidate

Monsignor Ed Lofton supports Cruz for President

HOUSTON, Texas – Presidential candidate Ted Cruz today announced the endorsement of Monsignor Ed Lofton, a respected and influential Catholic leader in the state of South Carolina.
Monsignor Lofton is the parish priest at St. Theresa Catholic Church in Summerville, of which 1,200 families are members. He also serves as the state chaplain of the Knights of Columbus 4th degree and serves on numerous diocesan boards. Lofton is responsible for the Propagation of the Faith for the Diocese of Charleston, a worldwide mission organization for the Catholic Church.
“I am pleased to have earned Monsignor Lofton’s endorsement,” Ted Cruz said. “He has spoken out about the harm of abortion and the violation of religious liberty, but he doesn’t stop there – in his parish he raises funds for at-risk women, leads prayer vigils, and is a marriage counselor. I admire his faithful service. The Catholic vote is important in the early states and beyond: I have enjoyed getting to know Monsignor Lofton and other church leaders as we continue building relationships in the Catholic community.”
“I am very pleased to give my personal endorsement to Ted Cruz for President of the United States,” Lofton said. “I have followed Ted’s time in office and know that he governs grounded in the essential value of protecting life and liberty for all people. I am confident that Ted has the intelligence and the will to lead our nation in a positive direction. The church must not be silent as the nation chooses the leaders who will shape its future. I am personally working for the election of Ted Cruz, and I urge all those who love liberty and life to join me in giving Ted Cruz our support and our votes.”
Monsignor Lofton is an Air Force veteran with degrees in Public Administration and experience in city administration. He has been an ordained Catholic priest for nearly 30 years and leads the annual priest’s retreat for South Carolina Catholic priests. Lofton is known for his vocal criticism of the Obama Administration, its impact on people of faith, and the Administration’s constant attacks on life, marriage, and religious liberty.
*Titles and affiliations of Monsignor Ed Lofton are provided for identification purposes only.

A life dedicated to teaching; canonized by St. Pope JPII

St. Mutien-Marie Wiaux

 

Facts

Feastday: January 30
Birth: 1841
Death: 1917
Canonized By: Pope John Paul II

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Christian Brother praised as a model teacher. He was born the son of a blacksmith in Mellet, Belgium, in 1841. Entering the Christian Brothers, he changed his baptismal name, Louis, to Mutien. In 1859 he was assigned to St. Bertuin's School in Maloone, where he taught for fifty-eight years. Mutien specialized in art and music. He was canonized in 1989 by Pope John Paul II.

On Friday morning Pope Francis distingushed between sin and corruption

Saints and sinners: Pope Francis distinguishes between sin and corruption

 

Pope Francis says Mass at the chapel of Santa Marta house in the Vatican, Sept. 1, 2015. Credit: L'Osservatore Romano.

Vatican City, Jan 29, 2016 / 03:07 pm (CNA/EWTN News).- The saints were also sinners, Pope Francis emphasized during his homily at the Santa Marta residence chapel on Friday morning, in which he highlighted the difference between sin and corruption, saying that while everyone is a sinner, not everyone is corrupt.
"Corruption is a very easy sin for all of us who have some power, whether it be ecclesiastical, religious, economic, political … because the devil makes us feel certain: 'I can do it,'" Pope Francis stated Jan. 29.
However, the Holy Father noted that the difference between sin and corruption is forgiveness. While the corrupt think they have no need for God, "regular sinners" feel the need for forgiveness.
Pope Francis used the reading from 2 Samuel 11 to further explain his point, which outlined the story of King David's own passage from sin to corruption.
"David is a saint, but also a sinner," the Holy Father explained.
First, David lustfully sought a married woman, Bathsheba. After she became pregnant, David tried to cover up his sin of adultery from her husband Uriah.
After many failed attempts, David sent Uriah to fight on the front lines of battle. By doing this, David secured his own safety through the certain death of Bathsheba’s husband.
It was “because the kingdom was strong," Pope Francis noted, that David's lust led him down the corrupt path to murder, making him confident that "he has the power, he has the strength."
"This puts David in a difficult position, but he says to himself ‘I can do it,'" Pope Francis stated, saying that this was the moment "where David begins taking the first step towards corruption."
“He condemns him to death. This man, this faithful man [Uriah] – faithful to the law, faithful to his people, faithful to his king – carries his own death sentence,” Pope Francis continued.
However, the "courageous youth" David was ultimately saved from corruption by the grace of God because he turned towards God's forgiveness. Pope Francis emphasized this turning point as the ultimate distinction between sin and corruption.
Just like David, there are moments in everyone’s lives where the attitude of sin ends and turns to corruption, Pope Francis explained. This spirit of corruption leads to the rejection of God and forgiveness.
According to Pope Francis, "one of the ugliest things" about this stage is that corruption leads one to believe that he has "no need for forgiveness."
However, even if one sins regularly and still turns to God for mercy, he remains free from corruption. It is only when one believes they do not need God or forgiveness that they become corrupt.
"Today, let us offer a prayer for the Church, beginning with ourselves," the Pope said, praying, "Lord, save us, save us from corruption. We are sinners, yes, O Lord, all of us, but let us never become corrupt."

Pope Francis send message of sympathy to Archdiocese of New Orleans on death of Archbishop Schulte

Pope Francis expresses sympathy for death of Archbishop Schulte

Pope Francis holds the pastoral staff during a Mass in St. Peter's Basilica at the Vatican on Wednesday, Jan. 6, 2016. The Pope has offered his condolences for the death of retired New Orleans Archbishop Francis Schulte. ((AP Photo/Gregorio Borgia))

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By Kim Chatelain, NOLA.com | The Times-Picayune The Times-Picayune  
 
on January 29, 2016

 

Pope Francis was among those expressing condolences for the death of retired Archbishop Francis Bible Schulte, who was buried at St. Louis Cathedral following a funeral Mass on Thursday (Jan. 28). After the Mass, Archbishop Gregory Aymond read a message from Cardinal Secretary of State Pietro Parolin, who performs the political and diplomatic functions of the Vatican City, expressing the pope's sympathy.
Schulte, who died Jan. 17 at age 89, served as Archbishop of New Orleans for 12 years before retiring in 2002. He was eulogized as a quiet, humble leader of Roman Catholic faith.
Parolin's correspondence to Aymond reads as follows:
The Holy Father was saddened to learn of the death of Archbishop Emeritus Francis B. Schulte and he offers heartfelt condolences to you and to the clergy, religious and laity of the Archdiocese. In commending the late Archbishop to the love and mercy of Christ the Good Shepherd, he joins in your prayer of thanksgiving for the many graces which accompanied his years of episcopal ministry to the Church in New Orleans. To all who mourn Archbishop Schulte in the sure hope of the Resurrection, His Holiness cordially imparts his Apostolic Blessing as a pledge of consolation and peace in the Lord.
Cardinal Pietro Parolin
Secretary of State

The complete story on the new church for Most Holy Trinity Parish

At last, a permanent home for Most Holy Trinity

Wednesday, 27 January 2016 14:58 | Published on Friday, 29 January 2016 14:58 | Written by Christine Bordelon | |

The weather warmed and the sun shined brightly Jan. 24 for the dedication of the new Most Holy Trinity Church and Family Life Center in Mandeville. Archbishop Gregory Aymond was the main celebrant at the dedication.

“It’s a culmination of the vision of the Archdiocese of New Orleans that began in December 2005,” said Suzanne Gilbert, one of the masters of ceremony.


Waiting outside before the official rite of dedication began, parishioners and visitors admired the 17,000-square-foot, 815-seat American Gothic church designed by Fauntleroy Latham Weldon Barre and built by DonahueFavret over the past 1 ½ years.

“It’s a new church, but a really traditional church, a beautiful church,” said Carol Wallace, a founding parishioner.

Those attending received a 30-page booklet along with a handmade decade of the rosary made by Most Holy Trinity Rosary Guild with a blessed “triquetra” medal symbolizing the Holy Trinity (with the hand of God, the Lamb of God, an ascending Holy Spirit dove and a fleur de lis stylized cross. This triquetra also is featured in a 10-foot-round stained glass window above the church entrance and on the altar.


Words of gratitude      
Before entering the church, the rite of dedication began with Archbishop Aymond receiving the book of donors from parishioners Sylvia Calico and Jim Vallee; the church plans from architects Kieran Weldon and Ken Sprague; the keys from Kim Roberts, the job superintendent at Donahue Favret who remembered the stained glass as a child growing up at St. Maurice.
**That's me with my back to the camera waiting to receive the candle from Archbishop Aymond**

“It’s an historic day for you,” Archbishop Aymond said. “A day of family and accomplishments, and a day to ask for God’s blessing.”

After entering the unlit church parishioners were ushered to pews, while Archbishop Aymond remained in the narthex to bless the baptismal font.

“God bless this water and sanctify it and make it a sign of the saving waters of baptism by which we become one with Christ.”  


He entered the main church and asked, “Do you like your new church?” Yes, was the resounding response. “It really is magnificent.”

Archbishop Aymond lauded the parish on its accomplishments in only a short decade of existence and for being a strong community of faith, with determination and a spirit of giving and stewardship.


“You welcomed all and opened the hearts and doors of your temporary church,” he said.

Using the words of St. Paul to the Corinthians, Archbishop Aymond said even without a permanent church, parishioners have always been “God’s building. You are the temple of the Lord. You knew that as you came together ... you were the church and would build a church you would call home.”


He thanked their pastor, Father Rodney Bourg, for being a loving father and a good pastor who worked tirelessly to get their church built.

“He has dreamed with you and made this dream a reality,” Archbishop Aymond said. “Together, as one family, you have made this dream a reality and we are grateful. … You will continue to grow as a family as you hear the word of God.”

The dedication continued after the Liturgy of the Word and profession of faith by invoking the saints, reciting the prayer of dedication, the anointing of the altar and walls, the incensing of the altar and church, dressing of the altar and then lighting of the altar and church, signifying that “Christ is a light to enlighten the nations.”

An audible gasp was heard and tears were shed when the church lights were turned on.

Multi-phase plans

The church and Family Life Center, along with the parish offices (slated to be finished in spring), are Phase I of a four-phase project, said Father Bourg. Phase II will include the day chapel and parish rectory. Phase III will enclose the entrance walkway into a cloister to resemble European cloisters that create a separation from human life to the spiritual life, where one leaves behind daily stresses and enters a spiritual place, Father Bourg said.
Phase IV will be future expansion of the church.

“It means our home is complete,” Father Bourg said at the dedication of the church. “We are permanent now. As long as we were in a temporary building, it was home, but it wasn’t really home.”

Father Bourg worked for several years with parishioners to create the new worship space, sending those interested to classes on the creation of a sacred space. He noted several special features:

►The crucifix behind the altar surrounded by a sunburst – depicting the Paschal Mystery of Christ’s dying and rising – crafted mostly by parishioners with the corpus made in Italy;
►Restored stained glass windows of the saints from the former St. Maurice Church in the Lower 9th Ward;
►A baptismal font in the narthex modeled after one in Rome;
►A bronze tabernacle and mahogany liturgical furniture designed by Ruth Goliwas;
►Relics of St. Bernard of Clairvaux and Blessed Francis Xavier Seelos imbedded in the altar;
►Gold lace on the altar cloth preserved from a damaged altar cloth from St. Rose de Lima as well as hand bells from St. Rose de Lima and St. Maurice;
►A new Allen organ.

When Father Bourg began his discussions to build a new church with former Archbishop Alfred Hughes, he said he didn’t want a multipurpose building.

“I began on my knees with a lot of prayer, discernment and decision making and, I must confess, a little bargaining” with the Lord, he said. During his prayers, he came across Psalm 127: “Unless the Lord builds a house, in vain do the workers labor.”
“We supplied the tools and we supplied the means, but (God) chose the workers” from the architects to the subcontractors,” Father Bourg said. “It was a lot of hard work and stress, but I can now relate to women who deliver children. It was a lot of pain and suffering, but now that it is here, I can love it.”

Dream became reality
The parish was officially established in June 2006 in response to the growth of St. Tammany Parish after Hurricane Katrina and to relieve the overcrowded Our Lady of the Lake Parish in Mandeville, then the largest Catholic parish in Louisiana. Mass was first celebrated in Rouquette Lodge, then moved, in time to celebrate Christmas Mass, to retail space on the Hwy. 190 Service Road that once was occupied by Mr. Fish.
The parish grew quickly, composed of a mix of long-time St. Tammany residents and those newly displaced from Katrina.

Archbishop Aymond mentioned how parishioners quickly established themselves as a “stewardship parish” of people who give of themselves and have been good stewards of the gifts that God gave them. They held a four-year capital campaign, ending in August 2016, to raise money to start their new church. In August 2014, a ground-breaking was held at the new church site on Most Holy Trinity Drive off Judge Tanner Drive in Mandeville and construction started.

Now that the new church is built, parishioners and Father Bourg expect further growth. They’ve seen lots of excitement as the building was under construction.

“We expect more interest when we are open,” business manager Terri Derbes, said.

“It’s come such a long way,” said parishioner Gail Hutchings, who joined the parish with her husband John at its first worship site of Rouquette Lodge. “We’ve really grown with this church as a faith community. It’s been great. … The church is a reflection of what the parishioners wanted to see in their worship center.”

Christine Bordelon can be reached at cbordelon@clarionherald.org This e-mail address is being protected from spambots. You need JavaScript enabled to view it. .

- See more at: http://clarionherald.info/clarion/index.php/news/latest-news/155-breaking-news/5234-at-last-a-permanent-home-for-most-holy-trinity#sthash.FpWgSxOn.dpuf

For my Bible study team and all of you: my favorite Psalm; a plea for mercy

Psalm 51
O God, have mercy on me

Have mercy on me, God, in your kindness.
In your compassion blot out my offense.
O wash me more and more from my guilt
and cleanse me from my sin.
My offenses truly I know them;
my sin is always before me
Against you, you alone, have I sinned;
what is evil in your sight I have done.
That you may be justified when you give sentence
and be without reproach when you judge,
O see, in guilt I was born,
a sinner was I conceived.
Indeed you love truth in the heart;
then in the secret of my heart teach me wisdom.
O purify me, then I shall be clean;
O wash me, I shall be whiter than snow.
Make me hear rejoicing and gladness,
that the bones you have crushed may revive.
From my sins turn away your face
and blot out all my guilt.
A pure heart create for me, O God,
put a steadfast spirit within me.
Do not cast me away from your presence,
nor deprive me of your holy spirit.
Give me again the joy of your help;
with a spirit of fervor sustain me,
that I may teach transgressors your ways
and sinners may return to you.
O rescue me, God, my helper,
and my tongue shall ring out your goodness.
O Lord, open my lips
and my mouth shall declare your praise.
For in sacrifice you take no delight,
burnt offering from me you would refuse,
my sacrifice, a contrite spirit,
a humbled, contrite heart you will not spurn.
In your goodness, show favor to Zion:
rebuild the walls of Jerusalem.
Then you will be pleased with lawful sacrifice,
holocausts offered on your altar.
Glory to the Father, and to the Son, and to the Holy Spirit:
— as it was in the beginning, is now, and will be for ever. Amen.

It's Day 20 with the Baltimore Catechism

Day #20: Understanding the mystery of the Trinity

Can we fully understand how the three Divine Persons, though really distinct from one another, are one and the same God? We cannot fully understand how the three Divine Persons, though really distinct from one another, are one and the same God because this is a supernatural mystery. What is a supernatural mystery? A supernatural mystery is a truth which we cannot fully understand, but which we firmly believe because we have God's word for it. [further reading: CCC 234-237]

Founder of a Religious Order; beatified by St. Pope JPII

Bl. Boleslava Lament

 

Facts

Feastday: January 29
Birth: 1862
Death: 1946
Beatified By: Pope John Paul II

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Boleslava Lament, virgin, in the midst of political upheaval founded the Congregation of the Missionary Sisters of the Holy Family to promote Christian unity, help the poor and train the girls to Christian life.