Political Activity by Religious Organizations: The Unpardonable Sin.

The National Public AccountantVol. 45 Nbr. 8, October 2000

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Political Activity by Religious Organizations: The Unpardonable Sin.

THE ACCOUNTANT'S CONNECTION

As Election Day 2000 draws near, so does controversy over political activity from religious organizations. Accounting professionals are connected to this controversy by serving as paid or volunteer advisors to directors and administrators of religious organizations, pastors, and others in positions responsible for preparing financial reports, filing returns or paying taxes. In a recent survey, 226 church administrators were asked to rank individuals or organizations they had consulted with regarding tax issues [14] Administrators consulted accountants most frequently about tax matters. Considering the advisor role that the accounting professional has with religious organizations, it is important that he or she understands what these organizations can and cannot do related to political activities.

The purpose of this article is to provide guidance to accounting professionals who serve in adviso...

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