Opening Statement of the Hon. William J. Coyne, a Representative in Congress from the State of Pennsylvania

Hearing on Review of Internal Revenue Code Section 501 (c)(3)

May 14, 2002

Today’s hearing will provide a hearing record on the current law rules applicable to political and lobbying activities by churches and charities. Specifically, we will review legislation to change the current tax law rules for churches, as proposed by Congressman Walter Jones and Congressman Crane.

The tax code prohibits section 501(c)(3) organizations from engaging in any political campaign activities. The law also limits the amount of lobbying activities these organizations can conduct. These tax rules have been in place for over twenty five years and have been substantially modified during this time. I look forward to the witnesses’ statements about the public policy served in restricting the activities of organizations receiving charitable donations, as well as the concerns of churches in speaking freely from the pulpit.

The Oversight Subcommittee has a long tradition of reviewing the tax-exempt organization issues. As we evaluate the issues before us this afternoon, I look forward to continued bipartisanship in this area. Thank you.