Is there a federal Law or statute that, in any way imposes a penalty
(fine, loss of status, etc.) on a church that supports a specific
candidate in a federal election.

---

Request for Question Clarification by pinkfreud-ga on 04 Oct 2005 15:25 PDT

Does this provide a fully satisfactory answer?

"(Adapted from IRS Publication 1828, Tax Guide for Churches and
Religious Organizations - February 2004)

Under the Internal Revenue Code, all section 501(c)(3) 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. 
Contributions to political campaign funds or public statements of
position (verbal or written) made on behalf of the organization in
favor of or in opposition to 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."

http://www.irs.gov/charities/charitable/article/0,,id=120703,00.html

More info here:

http://www.gcfa.org/RestrictionsDuringPoliticalCampaigns.html

If this is what you're seeking, I'll be glad to repost these links as
your official answer. If I'm off target, or if you need more, I'll be
glad to refocus my research.

---

Clarification of Question by whk-ga on 04 Oct 2005 15:43 PDT

That is just the answer I was looking for .  Thanks

Thanks for accepting the information that I posted above as your
official Answer. I've reposted the links below.

"(Adapted from IRS Publication 1828, Tax Guide for Churches and
Religious Organizations - February 2004)

Under the Internal Revenue Code, all section 501(c)(3) 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.
Contributions to political campaign funds or public statements of
position (verbal or written) made on behalf of the organization in
favor of or in opposition to 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."

Internal Revenue Service:  Political and Lobbying Activities 
http://www.irs.gov/charities/charitable/article/0,,id=120703,00.html

"As we enter the election season, the IRS is reminding churches that
as an exchange for their tax-exempt status (501[c]3), churches are
prohibited from engaging in certain political activities. Churches may
provide education about legislative and social issues, engage in
boycotts or lawsuits to effect change, file amicus briefs in court,
and they may meet with legislators and candidates for public office.
   
IRS rules forbid tax-exempt churches from participating or intervening
in any political campaign on behalf of (or in opposition to) any
candidate for public office. This includes the publishing or
distribution of campaign literature, even if their pastor or a church
member is running for office.
   
Churches may not: 1) allow any declared political candidate to use
their building for any purpose other than a non-partisan candidates'
forum to which all candidates are invited; 2) allow a candidate to use
a church function to greet parishioners; 3) introduce in worship any
person who is a declared political candidate and/or mention that he or
she is running; 4) distribute voter guides that imply that one
candidate is more favorable than another; 5) solicit or provide
contributions to any organization, party, or candidate engaged
primarily in political activity; and 6) advocate for or against any
political issue that is clearly identified with one candidate over
another (i.e., telling parishioners to oppose any candidate who
supports the lottery in an election where one candidate is pro-lottery
and another anti-lottery).

United Methodist Church General Council on Finance and Administration:
Stay Aware of Restrictions During Political Campaigns, Says IRS
http://www.gcfa.org/RestrictionsDuringPoliticalCampaigns.html

Here (rather ironically, on a site that primarily deals with atheism)
you'll find a well-written discussion of what a tax-exempt church can
and cannot do in regard to political matters. There are several good
links at the bottom of the page that lead to further material on the
subject:

About Atheism: Tax Exemptions vs. Church Political Activity
http://atheism.about.com/od/churchestaxexemptions/a/churchpolitics.htm

My Google search strategy:

Google Web Search: church OR churches "political candidate OR candidates"
://www.google.com/search?hl=en&q=church+OR+churches+%22political+candidate+OR+candidates%22

I hope this helps! If anything is unclear or incomplete, please
request clarification; I'll be glad to offer further assisance before
you rate my answer.

Best regards,
pinkfreud

Thanks...Your answer won a bet I had with my partner.  Unfortunately,
the bet was just a dollar.

Thank you very much for the five stars and the nice tip! I'm glad to
have been able to help you win your bet. Even though the monetary
value of the wager was only a dollar, it has been my experience that a
small, friendly victory over one's partner can also pay off in
self-esteem. ;-)

~pinkfreud