More than 100 churches in Maryland - including dozens in
Baltimore - have made campaign contributions to political
candidates in recent years, an act that is prohibited by federal
tax law and blurs the line between politics and the pulpit.
Some have given repeatedly, such as the Southern Baptist Church
in East Baltimore, which made a dozen campaign donations between
2000 and 2004 that add up to more than $3,000, according to a
review by The Sun of candidate finance reports.
Statewide, at least 115 churches have given to about 40
candidates since 2000, according to the review, and while the
donations are generally small and sporadic, they flout Internal
Revenue Service regulations that prohibit churches from
advocating for specific political candidates.
"They're not supposed to do that," said Rob Boston, a spokesman
for Americans United for Separation of Church and State, a
Washington group that has filed complaints against churches with
the IRS for similar lapses.
Churches that give to candidates can face revocation of their
tax-exempt status or a 10 percent excise tax on the
contributions, according to the IRS.
Critics of the nonprofit tax code say it stifles the free speech
of religious leaders and undermines the role churches play as
advocates for their communities. Others argue that allowing
congregations to become politically active could turn the
collection plate into a vehicle for tax-free campaign finance.
On Friday, the IRS released a report showing that nearly
three-quarters of 82 tax-exempt organizations investigated
nationwide during the 2004 election campaign had participated in
some form of prohibited political activity - including 37 of 47
churches that were examined. The agency moved to revoke the
tax-exempt status of three of those organizations, though none
were churches.
While IRS Commissioner Mark W. Everson emphasized in a Cleveland
speech that "the vast majority of charities, including churches,
do not engage in politicking," he said the agency neverthless
saw "increasing political intervention in 2004" - particularly
as both parties sought religious support - and promised expanded
education and enforcement.
In Maryland, contributions by churches have been small -
averaging about $170, according to The Sun's analysis, and
ranging from $5 to $2,000 - but for candidates, a little faith
can go a long way.
Del. Emmett C. Burns Jr., a Baltimore County Democrat, for
instance, has received about $16,000 from churches since 2000,
according to the review, including $500 from Rising Sun First
Baptist Church in Woodlawn, where he is pastor. Baltimore
Democratic Sen. Nathaniel J. McFadden, the Senate's majority
leader, took a dozen contributions, which add up to more than
$2,000.
A variety of candidates from both parties - including many in
top leadership positions - have taken money from churches in
recent years. They include Baltimore City Council President
Sheila Dixon; Baltimore State's Attorney Patricia C. Jessamy;
and Sen. Thomas M. Middleton, a Charles County Democrat and
chairman of the Senate Finance Committee.
Some who received a contribution from a church said they were
not aware of the federal provisions barring them. Burns said he
believes that the IRS should change its rules to allow churches
to make donations, especially given the Bush administration's
emphasis on religion-based initiatives.
"We're talking about faith-based this and faith-based that - why
not? We're moving in that direction," Burns said. "It doesn't
mean that because a church buys a ticket that it supports a
political position; they're just going to be at an event."
A proposal to ease political restrictions on churches has been
introduced in Congress but has stalled for more than a year.
Nothing in state or federal law bans candidates from taking a
contribution from a church - the onus, tax experts say, is on
church leaders to know better. But some candidates acknowledge
that they do not inform churches of the law, and some pastors
said they didn't realize they were attending a political event.
"We never considered it a contribution. We never considered
ourselves making a contribution," said Pastor Matthew Jones of
Concord Baptist Church in West Baltimore, which appears on
campaign disclosure reports as making seven donations since
2001.
Jones said the church bought tickets to political banquets at
Martin's West, a Woodlawn catering hall, that were organized by
Burns and other officials. But he said he did not know the money
counted as a political contribution.
"It appeared to be some kind of fundraiser," he said, but "we
haven't made ... contributions to any campaign."
In another case, Cecil County Sheriff Barry A. Janney Sr., a
Republican, attended an annual banquet and dinner at the
Immaculate Conception Church in Elkton, near the Delaware
border. He put in for the raffle, a staple at such events, and
won a $2,000 cash prize.
When the time came to cut the check, Janney asked that it go to
his campaign. The church obliged.
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