Political Activities by Churches

The Senate rejected a provision in the House version of the Omnibus Appropriations Act that would have denied funds for the IRS to determine that a church is not exempt from taxation for participating in, or intervening in, a political campaign on behalf of (or in opposition to) any candidate for public office unless the IRS Commissioner consented to such a determination, the Commissioner notifies the tax committees of Congress, and the determination is effective 90 days after such notification.