Immediate Fallout from the Bachmann Endorsement

Mac Hammond’s actions on 10/14/06--using the sanctuary to politick, as well as offering it as a platform for one candidate's campaign--set in motion legal challenges to the church’s tax-exempt status, and brought negative publicity for Hammond and LWCC. (The event itself was described here in an earlier post.) What's told below isn't new, but many people still don't know all the facts.

Three days after the Bachmann endorsement, a watchdog group in Washington, D.C. [CREW] filed a complaint with the IRS against LWCC. The complaint quoted Hammond’s words as well as Bachmann’s, highlighting the partisan politicking in each of their talks.

The complaint, addressed to IRS Commissioner Mark Everson, says in part:

[CREW] respectfully requests an immediate [IRS] investigation into the activities of Living Word Christian Center, based in Brooklyn Park, MN….Because you pledged earlier this year to investigate violations of tax law during, and not after, the election cycle, we ask that you look into this matter immediately…

The complete initial complaint can be found here.

The complaint against LWCC made our local news, just as the original politicking had done. In response to media inquiries, LWCC said that Mac Hammond thought he was within the rules by saying he spoke “personally”--that he simply misunderstood the rules.

Unfortunately, that was NOT TRUE. The Minnesota Independent reported:

When asked about the statement [from the pulpit], a LWCC official said that the endorsement was the result of Hammond’s misunderstanding of IRS guidelines. Associate pastor Tim Burt... [said] that Hammond thought he was within the rules by saying he was speaking personally.…“He didn’t knowingly or willingly violate IRS guidelines. He misunderstood the IRS guidelines…’”

But a recording from a…LWCC staff meeting on Election Day in 2004 [two years earlier] indicates that Hammond clearly understood IRS regulations governing his church’s tax status and was aware of the risk in which he placed the church when he personally endorsed Bachmann.

“There have been two or three churches who have gotten a little too vocal about supporting President Bush that did get sued,” Hammond said…. “….But we did what we felt led to do. I preached a Sunday on it [the upcoming presidential elections], talked a lot about it, nobody should have any doubts about what’s the right thing to do…. The law does clearly state that a non-profit tax-exempt organization cannot use their property, premises or influence to support one candidate over another. I could, but I would have had to offer it formally to his opponent.”

Full story here.

Thus, LWCC was not being truthful when it claimed Hammond didn’t understand the rules for tax-exempt organizations. Hammond himself had explained those very rules to his staff. As Hammond himself has said, LWCC has plenty of lawyers to advise it on these matters. In addition, the IRS provides free resources to help churches and other organizations understand the rules. CREW’s complaint referred to IRS Publication 1828. That is a Guide for Churches and Religious Organizations, available to anyone online here at the IRS website.

For those who want to hear for themselves what Hammond said about tax-exempt requirements, the audio recording is linked here. It can also be found through the Minnesota Independent story, linked above.

It’s important to recognize that proof of Hammond’s prior knowledge of the rules came to light only because some concerned person on the inside put the tape in the hands of local media.

The IRS did not impose any sanctions against LWCC for the abuse of its tax-exempt status. That event did occur during the George W. Bush administration, which was known to be very friendly (some would say overly-friendly) to conservative Christian groups.

How'd This Mess Start? Part II: LWCC, Hammond, & Bachmann

As mentioned in the last post, tax-exempt organizations are limited in their political activity. The IRS Guide for churches and religious organizations explains that

…(S)ection 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. …(P)ublic statements of position (verbal or written) made by or on behalf of the organization in favor of … any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.

Some election-related activities are fine so long as they're done in a non-partisan manner. For example, a candidates’ forum to which all candidates for an office are invited, or a get-out-the-vote drive, could be acceptable. If election-related activities favored a certain candidate or a certain group of candidates, they’d be prohibited for a church that wanted to remain tax-exempt. The IRS provides free resources, like the online guide linked above, to help churches understand the requirements.

What About Free Speech Rights?

The leaders of tax-exempt organizations DO have the right under the 1^st Amendment to speak out for candidates, but they must do so as individuals and not use the organization’s platforms (services, gatherings or newsletters) to do so. A statement by a pastor at Sunday church that “I'm voting for X” would not be okay, but a statement at a campaign rally in a park would be fine, as long the pastor makes clear he speaks for himself and not the church.

What About Inviting a Candidate to Speak?

A candidate being invited to speak in a church gathering might be okay, if done in non-partisan way. Does the church provide the same opportunity to all the candidates seeking the same office? Does the church avoid showing support of or opposition to any candidate? A church in Iowa does (or at least used to) invite each candidate for President to speak at its Sunday services, one candidate per week, in the Sundays leading up to the presidential caucuses. That is acceptable because the opportunity was open to each candidate, and there were no comments by the leadership for or against anyone. Other churches have held candidate forums at which all candidates for a particular office are given the chance to talk about the issues.

Michele Bachmann Visits Living Word Christian Center

In 2006, then-State Senator Michele Bachmann was running for the U.S. Congress. On October 14, three weeks before election day, she spoke at LWCC’s Saturday night service, right after a sermon by Mac Hammond. Pastor Mac introduced her by saying,“We can’t publicly endorse as a church, and would not, any candidate, but I can tell you personally that I’m going to vote for Michele Bachmann. Because I’ve come to know her, what she stands for, and I want her to share her testimony with you tonight.”

Michele Bachmann got up and spoke for 15 minutes or more. She expressed appreciation for the opportunity to meet the "fellow believers" at LWCC. Mrs. Bachmann talked passionately about hearing God's message when she was 16 years old and being faithful to God through the stages of her life, saying she was not "lukewarm" but "hot for God." She worked in resume items--college, law school, an advanced law degree, marriage, being a foster parent and serving in the Minnesota Senate. Near the end of her talk Bachmann explained her work as a state senator on the "definition of marriage" issue. She also talked about her run for the Congress, saying,"It's one of the top three races" in the U.S. because the race would decide "which way this country will go."

(My thought: Her talk raises the question--what is the difference between "testimony" and a campaign speech? But even if her talk could be considered strictly non-partisan, Mac Hammond's endorsement from the pulpit was clearly in violation of IRS rules and potentially endangered LWCC's tax-exempt status.)

When Mrs. Bachmann had finished, Mac Hammond spoke again, saying, "It's important. We need to put people of God in office. And I don't want any more letters about 'church and politics don't mix.'"

Here is video of Mac Hammond's introduction of Michele Bachmann that night. The visual is blurry but he can be clearly heard.

10/17/06 Citizens for Responsibility and Ethics in Washington (CREW) filed a complaint with the IRS based on Hammond's introduction of Mrs. Bachmann at the 10/14/06 church service. CREW is a non-profit group dedicated to holding public officials accountable for their actions.

CREW said that Hammond's introduction absolutely prohibtited from interfering in election under “very favorable tax benefits public charities receive” under 501(c)(3). CREW's 10/17 information release said,

On October 14, 2006 Ms. Bachmann delivered a campaign stump speech from the Living Word Christian Center’s pulpit and the church’s pastor, Mac Hammond, openly endorsed her candidacy. Pastor Hammond’s comments and Ms. Bachmann’s speech were made during the Living Word Christian Center’s weekend services, presented before the entire congregation and broadcast over the Internet. By using church resources to promote the candidacy of Ms. Bachmann, the church jeopardized its tax status.

At the time, CREW's executive director chided the IRS for having investigated "only progressive organizations such as the All Saints Church in Pasadena, California, the NAACP and Texans for Public Justice. This complaint and the clear evidence supporting it should spur the IRS to investigate the Living Word Christian Center and all 501(c)(3) charities that abuse their status, regardless of ideology.”

That was how LWCC and Mac Hammond started making the news in 2006. There has been no sanction from the IRS for the incident, but the endorsement of Bachmann set in motion some other difficulties for LWCC and Mac Hammond. And it came to light later that Mac Hammond did not live in the 6th Congressional District, and so was not eligible to vote for Michele Bachmann. Mrs. Bachmann was elected to Congress that year and reelected in 2008.

Videos of Bachmann's LWCC talk are available on You Tube here and here.