With the 2024 election less than three months away, there could not be a better time for clergy and churches to refresh themselves on the legal parameters on what they can do and say about candidates, political parties, and public policy in an election year. Understandably, religious organizations and leaders often have strong religious and moral convictions on matters of public policy. When political parties and candidates have differences on policy matters, religious leaders often feel compelled to publicly bear witness to those convictions in the context of discussing elections. Religious organizations and leaders are faced with the same legal limitations as their secular tax-exempt counterparts. That is, organizations described in section 501(c)(3) of the Internal Revenue Code (the Tax Code), may not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for federal, state, or local public office. This is known as the prohibition on political campaign intervention. This column will focus principally on the Tax Code's limitations on churches and clergy in their ministerial (non-personal) capacity and will not address any additional limitations imposed by federal election law.