Understanding the Lobbying Efforts of a Church: How Far Is Too Far?
Chase Manderino, 2009 B.Y.U. L. Rev. 1049
This Comment focuses on how to best address the tension between a church’s right to free speech and the potential for excessive entanglement between church and state through the lobbying restriction. An analysis of the origin of the lobbying restriction demonstrates that Congress has placed a meaningful restriction on church activities. Although a restriction on church lobbying helps prevent excessive entanglement between church and state, the restriction’s ambiguity makes adequate enforcement by the Internal Revenue Service (‘IRS’ or the ‘Service’) difficult and at the same time discourages lobbying that would be beneficial for the church and society. A two-tiered approach–the first tier drawing clear lines to encourage some lobbying and strengthen enforcement and the second tier incorporating elements of the current approach to help prevent avoidance–is a possible solution.
