---
title: "Selected Bibliography"
description: "Aprill, Ellen P., Churches, Politics and the Charitable Contribution Deduction, 42 B.C.L.Rev. 843 (2001). Bruch, Stephanie A., Politicking From The Pulpit: An Analysis Of The IRS’s Current Section 501(c)(3) Enforcement Efforts And How It Is Costing America, 53 St. Louis L.J. 1253 (2009). Description of Present-Law Rules Relating to Political and Other Activities of Organizations Described in […]"
date: "2012-10-02"
authors:
  - name: "Joseph Liu"
    job_title: "Guest Contributor"
url: "https://www.pewresearch.org/religion/2012/10/02/selected-bibliography/"
---

# Selected Bibliography

Aprill, Ellen P., *Churches, Politics and the Charitable Contribution Deduction*, 42 B.C.L.Rev. 843 (2001).

Bruch, Stephanie A., *Politicking From The Pulpit: An Analysis Of The IRS's Current Section 501(c)(3) Enforcement Efforts And How It Is Costing America*, 53 St. Louis L.J. 1253 (2009).

*Description of Present-Law Rules Relating to Political and Other Activities of Organizations Described in Section 501(c)(3) and Proposals Regarding Churches*, Hearing before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives, May 14, 2002, JCX-39-02.

Dessingue, Deirdre, *Prohibition in Search of a Rationale: What the Tax Code Prohibits; Why; to What End?*, 42 B.C.L.Rev. 903 (2001).

Feld, Alan L., *Rendering unto Caesar or Electioneering for Caesar? Loss of Church Tax Exemption for Participation in Electoral Politics*, 42 B.C.L.Rev. 931 (2001).

Garnett, Richard W., *A Quiet Faith? Taxes, Politics, and the Privatization of Religion*, 42 B.C.L.Rev. 771 (2001).

IRS Publication 1828, *Tax Guide for Churches and Religious Organizations*, September 2006, available at [*www.irs.gov*](http://www.irs.gov/).

James, Vaughn E., *The African-American Church, Political Activity, and Tax Exemption*, 37 Seton Hall L. Rev. 371 (2007).

Johnson, Steffen N., *Of Politics and Pulpits: A First Amendment Analysis of IRS Restrictions on the Political Activities of Religious Organizations*, 42 B.C.L.Rev. 875 (2001).

Kemmitt, Chris, *RFRA, Churches and the IRS: Reconsidering the Legal Boundaries of Church Activity in the Political Sphere*, 43 Harvard J. Legis 145 (2006).

Kindell, Judith E., and John Francis Reilly, *Election Year Issues*, FY 2002 IRS Exempt Organizations Technical Instruction Program 335, August 2001, available at [*www.irs.gov*](http://www.irs.gov/).

*Lobbying and Political Activities of Tax-Exempt Organizations*, Hearings before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives, 100th Cong., 1st Sess., March 12-13, 1987, Serial 100-15.

Mayer, Lloyd H., *Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise*, 89 Boston Univ. 1137 (2009).

Murphy, Ann M., *Campaign Signs and the Collection Plate – Never the Twain Shall Meet?*, 1 Pitts. Tax Rev. 35 (2003).

O’Daniel, Patrick L., *More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches*, 42 B.C.L.Rev. 733 (2001).

Ryan, Meghan J., *Can the IRS Silence Religious Organizations?*, 40 Ind. L. Rev. 73 (2007).

Smith, Jennifer M., *Morse Code, Da Vinci Code, Tax Code and ... Churches: An Historical and Constitutional Analysis of Why Section 501(c)(3) Does Not Apply to Churches*, 23 J.L. and Pol. 41 (2007).

Tobin, Donald B., *Political Campaigning by Churches and Charities: Hazardous for 501(c)(3)s, Dangerous for Democracy*, 95 Geo. L. J. 1313 (2007).

Totten, Mark, *The Politics of Faith: Rethinking the Prohibition on Political Campaign Intervention*, 18 Stan. L. & Policy Rev. 298 (2007).

Treasury Inspector General for Tax Administration, *Statistical Profile of Alleged Political Intervention by Tax-Exempt Organizations in the 2004 Election Season*, May 12, 2009,*[http://www.treasury.gov/tigta/auditreports/2009reports/200910080fr.html](http://www.treasury.gov/tigta/auditreports/2009reports/200910080fr.html)*.

Zelinsky, Edward A., *Are Tax “Benefits” for Religious Institutions Constitutionally Dependent on Benefits for Secular Entities?*, 42 B.C.L.Rev. 805 (2001).