Tax Exemptions and Church "Electioneering"

It's good to be back in the U.S. after two excellent weeks in Europe (including in Siena, Italy teaching at a European summer school on church-state relations on which I'll blog a little).

On SSRN, Allan Samansky (Ohio State) posts an article arguing that the Internal Revenue restrictions on tax-exempts intervening in political campaigns in favor of particular candidates should not be applied to churches, at least as to "core" religious activities such as sermons: 

There are convincing arguments for treating churches differently from other section 501(c)(3) organizations when interpreting and applying the prohibition against intervening in political campaigns. The article recommends that pastors and other church leaders be able to communicate with members about the merits of political candidates without risking loss of favorable tax status. Such leniency for churches is consistent with the legislative history of the prohibition and would not violate the Establishment Clause of the First Amendment. Furthermore, strict enforcement of the ban against participation in political campaigns by churches risks violating the Free Exercise Clause of the First Amendment and the Religious Freedom Restoration Act of 1993.

Tom