What Political Activities by Churches are Permitted?
The Congressional Research Service findings on the political activities of tax-exempt organizations state the following.
Clearly, IRC § 501(c)(3) organizations may not do such things as make statements that endorse or oppose a candidate, publish or distribute campaign literature, or make any type of contribution, monetary or otherwise, to a political campaign. On the other hand, IRC § 501(c)(3) organizations are allowed to conduct activities that are not related to elections, such as issue advocacy, lobbying for or against legislation, and supporting or opposing the appointment of individuals to non-elective offices.