Last Sunday, October 7th, was Pulpit Freedom Sunday, a day organized by the Alliance Defending Freedom for pastors to “preach[] biblical Truth about candidates and elections from their pulpits,” despite the long-standing IRS rule that 501(c)(3) organizations are prohibited from participating in political campaigns either for or against candidates for office.

Eric Stanley of ADF argues that the restriction is unconstitutional: for a pastor to apply “Scripture and theological doctrine to the positions held by the candidates running for office . . . is not ‘political’ speech. Rather, it’s core religious expression from a spiritual leader to his congregants. That kind of expression is at the very center of the freedom of speech and religion protections in the First Amendment.”

Unconstitutional or not, churches and other houses of worship might regard it as unwise, at least in most circumstances, for clergy to speak for or against candidates for public office.

In any case, it bears emphasis that the restriction on intervening for or against candidates for public office applies not just to churches but also to every other kind of 501(c)(3) organization.

Is that broad restriction constitutional or wise public policy? Is it a limitation a careful nonprofit would adopt anyway? All of this is debatable.

That there is a strict restriction is not debatable. To understand it, one good resource has recently been published by the Pew Forum, “Preaching Politics From the Pulpit: 2012 Guide to IRS Rules on Political Activity by Religious Organizations.” It is a useful guide for every nonprofit organization, notwithstanding the title and subtitle.

The clear rule (constitutional or not) is: no electoral activity on behalf or against a candidate for public office (holding a fair candidate forum is different than intervening for or against one candidate).

But note this: nonprofit organizations, including religious organizations, are free to discuss issues during election season, and at any time are free to lobby. For a careful discussion about how to deal with issues without violating the rule prohibiting intervention in an electoral campaign, and what lobbying is and what the limits on it are, check out Pew’s guide.