By Christa Desrets
Media General News Service
Media General News Service
Jerry Falwell Jr., the chancellor of Liberty University, has endorsed Republican Mike Huckabee, shown here speaking to the student body in November.
By Lynchburg News & Advance/Jill Nance
By Lynchburg News & Advance/Jill Nance
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LYNCHBURG, Va. -- Liberty University Chancellor Jerry Falwell Jr.’s recent endorsement of presidential candidate Mike Huckabee is under scrutiny by a Washington-based group that says the endorsement was a violation of federal tax laws.
Americans United for Separation of Church and State on Tuesday sent a letter to the Internal Revenue Service asking that it investigate the matter. Falwell said that the complaint was “unfounded.”
IRS Media Relations Specialist Peggy Riley said on Tuesday that she could not comment on specific cases and therefore could not confirm whether the IRS had received the letter or whether the complaint would be investigated.
Liberty University is classified as a 501(c)(3) tax-exempt organization, Falwell said.
According to an IRS news release issued Nov. 19 to remind organizations of the political activity ban, “The prohibition against political campaign activity has been in effect for more than half a century and bars certain tax-exempt organizations from engaging on behalf of or in opposition to political candidates.”
In the letter to the IRS signed by Americans United Executive Director Barry Lynn, the group argues that these laws were violated when Falwell’s endorsement was publicized by the school’s Liberty Journal publication.
“Federal tax laws state that pastors and heads of nonprofit organizations may not use the resources of those groups to endorse or oppose candidates,” said Robert Boston, assistant director for communications at American United. “We’re arguing that (Falwell) has done that by sending out this endorsement through Liberty University.”
The group also pointed to a “Liberty News Alert” dated Dec. 1 that was sent to subscribers of the Liberty Journal to publicize the article.
Atop the news alert is a header with a Liberty University “Chancellor’s Office” logo and an introduction from Falwell describing how Huckabee had spoken at the Nov. 28 convocation and earned Falwell’s personal endorsement.
A copy of the news alert was sent with the letter to the IRS, Boston said.
Falwell plans to dispute the letter, he said, on the basis that the Liberty Journal “was just reporting the news of what happened here on campus.”
“It’s ridiculous for Americans United to argue that a university doesn’t have the right to report the news to its followers just like any other news outlets would do,” he said. “It was covered by the national media all over the country, so it just made perfect sense for us to report the same news. We know what the rules are.”
He said that the article and the news alert, which both specify that the endorsement is personal and does not reflect an opinion of the school, did not constitute the misuse of school resources.
He said that in 2004, the group filed a similar complaint against his father, the late Rev. Jerry Falwell Sr., for the coverage of his endorsement of President George W. Bush in a publication called “Falwell Confidential.”
“We never heard back from the IRS on that one,” Falwell Jr. said Tuesday. “I think the (recent) complaint is unfounded, it borders on being silly, and it’s just harassment.”
According to the IRS revenue ruling document dated June 18, 2007, “the political campaign intervention prohibition is not intended to restrict free expression on political matters by leaders of organizations speaking for themselves, as individuals.”
A news release about the endorsement on Huckabee’s official Web site reads at the bottom, “This is a personal endorsement and does not reflect the organizations Jerry Falwell Jr. represents.”
Boston agreed that Falwell has a right to issue a personal endorsement, he said.
“It’s his use of school resources that creates the problem,” he said. “Nonprofit organizations exist to serve the public good, not to further a partisan political agenda. There are separate organizations with different types of tax statuses that can get involved with politics.”
Riley said that the IRS gets daily reports on organizations accused of violating tax laws.
“There is usually an increase in the years of an upcoming election,” she said by e-mail. “The IRS has focused on educating these organizations about the rules, so that they will be aware of what they can and cannot do.”
There is no set timeframe in which investigations are conducted, she said, and depending on the results, the outcome may be publicized, either by the IRS or the organization.
According to an IRS news release on the political activity ban, “Violation of the law can result in the imposition of an excise tax or, in extreme cases, a loss of tax-exempt status.”
Americans United for Separation of Church and State on Tuesday sent a letter to the Internal Revenue Service asking that it investigate the matter. Falwell said that the complaint was “unfounded.”
IRS Media Relations Specialist Peggy Riley said on Tuesday that she could not comment on specific cases and therefore could not confirm whether the IRS had received the letter or whether the complaint would be investigated.
Liberty University is classified as a 501(c)(3) tax-exempt organization, Falwell said.
According to an IRS news release issued Nov. 19 to remind organizations of the political activity ban, “The prohibition against political campaign activity has been in effect for more than half a century and bars certain tax-exempt organizations from engaging on behalf of or in opposition to political candidates.”
In the letter to the IRS signed by Americans United Executive Director Barry Lynn, the group argues that these laws were violated when Falwell’s endorsement was publicized by the school’s Liberty Journal publication.
“Federal tax laws state that pastors and heads of nonprofit organizations may not use the resources of those groups to endorse or oppose candidates,” said Robert Boston, assistant director for communications at American United. “We’re arguing that (Falwell) has done that by sending out this endorsement through Liberty University.”
The group also pointed to a “Liberty News Alert” dated Dec. 1 that was sent to subscribers of the Liberty Journal to publicize the article.
Atop the news alert is a header with a Liberty University “Chancellor’s Office” logo and an introduction from Falwell describing how Huckabee had spoken at the Nov. 28 convocation and earned Falwell’s personal endorsement.
A copy of the news alert was sent with the letter to the IRS, Boston said.
Falwell plans to dispute the letter, he said, on the basis that the Liberty Journal “was just reporting the news of what happened here on campus.”
“It’s ridiculous for Americans United to argue that a university doesn’t have the right to report the news to its followers just like any other news outlets would do,” he said. “It was covered by the national media all over the country, so it just made perfect sense for us to report the same news. We know what the rules are.”
He said that the article and the news alert, which both specify that the endorsement is personal and does not reflect an opinion of the school, did not constitute the misuse of school resources.
He said that in 2004, the group filed a similar complaint against his father, the late Rev. Jerry Falwell Sr., for the coverage of his endorsement of President George W. Bush in a publication called “Falwell Confidential.”
“We never heard back from the IRS on that one,” Falwell Jr. said Tuesday. “I think the (recent) complaint is unfounded, it borders on being silly, and it’s just harassment.”
According to the IRS revenue ruling document dated June 18, 2007, “the political campaign intervention prohibition is not intended to restrict free expression on political matters by leaders of organizations speaking for themselves, as individuals.”
A news release about the endorsement on Huckabee’s official Web site reads at the bottom, “This is a personal endorsement and does not reflect the organizations Jerry Falwell Jr. represents.”
Boston agreed that Falwell has a right to issue a personal endorsement, he said.
“It’s his use of school resources that creates the problem,” he said. “Nonprofit organizations exist to serve the public good, not to further a partisan political agenda. There are separate organizations with different types of tax statuses that can get involved with politics.”
Riley said that the IRS gets daily reports on organizations accused of violating tax laws.
“There is usually an increase in the years of an upcoming election,” she said by e-mail. “The IRS has focused on educating these organizations about the rules, so that they will be aware of what they can and cannot do.”
There is no set timeframe in which investigations are conducted, she said, and depending on the results, the outcome may be publicized, either by the IRS or the organization.
According to an IRS news release on the political activity ban, “Violation of the law can result in the imposition of an excise tax or, in extreme cases, a loss of tax-exempt status.”