It might seem that removing the sign, researching the IRS regulations and apologizing was the better part of valor.
It's difficult to determine who, in this instance is more ignorant - Rev. Jonathan Cobb for convincing himself the tax-exempt church property is somehow his without regard to the law or the West Harwich Republican Town Committee Chairman Rick Gleason for placing the sign.
Brown sign on church property violates IRS rules
The Rev. Jonathan Cobb, pastor at First Baptist Church of West Harwich, says he wasn't aware his sign supporting Sen. Scott Brown was against IRS regulations.
Cape Cod Times/Merrily Cassidy
WEST HARWICH – The big red, white and blue campaign sign “Scott Brown He's for Us” wasn't jarring in and of itself. There were plenty of signs championing the Republican U.S. senator and his
Democratic opponent, Elizabeth Warren, all along this stretch of Route 28.
The problem was that it was posted right in front of First Baptist Church of West Harwich in violation of an Internal Revenue Service prohibition on tax-exempt entities endorsing candidates.
“It's a matter of saying we support Scott Brown because he helped us,” said the Rev. Jonathan Cobb.
Cobb, the pastor of First Baptist Church, said Brown's staff helped untangle a maze of red tape that allowed his wife's grandmother to come to the U.S. as a citizen.
“He helped us. We support Scott Brown,” Cobb said.
Cobb did not realize the church couldn't endorse a candidate and wondered if such a prohibition didn't verge on impinging on his freedom of speech. He said he planned to check with his attorney on whether he was violating the law.
First Baptist Church is tax exempt and doesn't pay property taxes in Harwich, which has a property tax rate of $8.12 per every $1,000 in valuation. With the property valued at nearly $800,000, the church avoids paying nearly $6,200 annually.
According to the IRS restrictions on political campaign intervention by tax-exempt organizations, churches, for instance, “are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf (or in opposition to) any candidate.” They cannot make contributions or make verbal or written public statements of their position regarding a candidate.
Violation may result in the denial or revocation of tax-exempt status and the imposition of taxes, the IRS warned.
“I think perhaps Pastor Cobb didn't think ahead of the consequences of doing what he did,” said Diane Casey-Lee, the executive director of the Cape Cod Council of Churches of which First Baptist Church is a member.
Casey-Lee said the prohibition on allowing a candidate's sign on church property is clear and well-understood by many of the members. She said she was sure the prohibition would be upheld. “He has a good heart and intentions, and it was well-intended but, yes, (the prohibition) is very clear,” Casey-Lee said.
While he may have the right to place the sign on his own front lawn, she said, by putting it in front of the church made it seem as though the church, as an organization, was endorsing Brown's candidacy.
Casey-Lee explained that the prohibition on churches becoming involved in political campaigns goes back to the Founding Fathers and their negative experience with institutionalized religions. A spiritual leader endorsing a particular candidate may have undue influence over his or her congregation.
Cobb said he did not endorse Brown from the pulpit nor did his church contribute any money to his campaign.
“No one is strong-arming anyone to vote for Scott Brown,” Cobb said. “I think Scott Brown is the best person, and I will try to help him. I will take the sign down. I have no problem with that.”
Harwich Republican Town Committee Chairman Rick Gleason put up the sign after asking for Cobb's permission, he said Thursday by phone.
Gleason said he didn't know that it violated any laws, that he'd been putting up campaign signs for a decade and simply abided by the rule that he had to get a property owner's permission.
Gleason said Cobb's wife, who was originally from Haiti, saw a Brown sign in the back of his pickup truck and asked him if she could put one up. He asked and received Cobb's permission and installed the sign.
He admitted he had never installed one on church property before.
“He said it's his church, and he's the pastor,” Gleason said.
A phone message and detailed email request for comment from Brown's staff was not returned Thursday.
Cobb questioned whether the law was being enforced equally or at all. He pointed to highly political ministers like the Rev. Al Sharpton and the Rev. Jesse Jackson and political positions they have taken and candidates they have endorsed over the years.
Rev. Cobb points out 'but they're doing it,' ignoring the issue! No! Rev. Cobb! You are NOT being picked on!
“They are gray areas that have evolved over the past 10 to 12 years,” said Casey-Lee, who dabbles in politics as an advocate for the poor to state legislators and agencies. “For me, this is pretty clear, because this is what I do. I'm not tempted to walk over that line.”
“They are gray areas that have evolved over the past 10 to 12 years,” said Casey-Lee, who dabbles in politics as an advocate for the poor to state legislators and agencies. “For me, this is pretty clear, because this is what I do. I'm not tempted to walk over that line.”
The IRS has a special audit procedure that applies only to churches, according to the agency's rules on political activity by religious organizations. Although the IRS usually becomes aware of a violation through a complaint from a citizen or from media reports, it doesn't commence an investigation until getting authorization from U.S. Treasury officials.
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