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Christian Action League of North Carolina, Inc.
6325 Falls of Neuse Rd.
Raleigh, NC 27615
The Christian Action League is a 501(c)4 non-profit organization under the Internal Revenue Code. Donations to a 501(c)4 organization are not tax deductible for an individual or corporation making the contribution. However, 501(c)4 groups are provided much greater liberty for conducting political or lobbying actions. They may freely support or oppose
Churches may give to the Christian Action League without fear of risking their tax-exempt status. Churches are allowed to lobby and influence public-policy if their overall activities in this regard are “insubstantial.” A federal court of appeals held in 1955 that a church which spends 5% of its expenditures on lobbying activities – such as supporting the Christian Action League – does not jeopardize its tax exempt status. That is still the law. On the high end, even a church’s spending up to 15% of its total expenditures does not transgress the “substantial part” test used by the IRS. See Haswell v. U.S., 500 F.2d 1133 (Ct. Cl. 1974) (16-20 percent of budget spent on lobbying was too much); Murray Seasongood v. Comm’r, 227 F.2d 907 (6th Cir. 1955) (less than 5 percent of time and effort spent on lobbying was within acceptable limits).