It’s a shame that The Journal does not understand federal tax law as it relates to nonprofit organizations (“The bishop and politics,” June 25.)

The Internal Revenue Service states that all nonprofit groups — secular and religious — that hold 50(c)(3) status “are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.”

The IRS goes on to state, “public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.”

Bishop Thomas Tobin used the official publication of the Diocese of Providence to explain why people should not vote for Rudolph Giuliani, going so far as to compare the former New York mayor to Pontius Pilate. The bishop wants to enjoy the benefits of tax exemption yet still intervene in political races by attacking certain candidates. Federal tax law does not allow this.

Freedom of speech is not a plausible defense. Bishop Tobin is free to speak out as an individual, but he is not free to use a nonprofit religious entity to engage in electioneering. The federal courts agree. In 1992, a church in New York ran newspaper ads advising people not to vote for Bill Clinton. The IRS revoked the church’s tax-exempt status, and the church sued to get it back. A federal appeals court ruled unanimously against the church, rejecting its free-speech argument.

The ban on politicking is not “totalitarian.” Tax exemption is a desirable benefit, and it comes with conditions. One of those conditions is that nonprofit groups operate to advance the public good and not to spend their resources promoting or denigrating candidates. It is not too much to ask. Most nonprofits follow the law with no complaints.

If Bishop Tobin wishes to be a political kingmaker, there is an easy option open to him: Surrender the diocese’s tax exemption. The bishop will then be free to be as partisan as he wants to be

The Rev. BARRY W. LYNN

Washington

The writer is executive director of Americans United for Separation of Church and State.