As a concerned citizen, I’m one of those people who is passionate about politics.

I stayed up way too late each night watching both the Democratic and Republican conventions. As a committed Christian, I also have very strong beliefs about certain biblical principles that I believe should affect my voting decisions. As a minister, however, I have learned that I walk a very fine line between what I and my congregation can do and cannot do in our house of worship.

While not pretending to be an expert on this complex issue by any stretch of the imagination, I share with you some reflections on what I have learned to help my congregation not cross a line that would violate the IRS regulations regarding what is acceptable for a non-profit organization and what is not. I hope my reflections will encourage you to raise this issue for discussion in your faith community.

Each denomination and religious group provides valuable information about this topic. I suggest you consult your own denomination to learn more.

It is my understanding that the federal tax law is clear. While I, as a religious leader, may freely address political and social issues from the pulpit, I cannot endorse or oppose any particular candidate from the pulpit. This federal tax law is not intended to penalize churches and other tax-exempt entities or restrict ministers’ freedom of speech.

Rather, such rules are in place simply to distinguish between religious, educational and charitable institutions, which are entitled to tax exemption, and political organizations, which are not.

Here is a simple guide I have shared with my congregation regarding what we can and cannot do.

Houses of worship may

1. discuss public policy issues;

2. sponsor non-partisan voter registration and encourage voting as good civic behavior;

3. sponsor candidate forums as long as all leading candidates are invited and a broad range of issues is discussed; or

4. urge congregants to communicate with candidates and make their concerns known to them.

Houses of worship may not

1. issue statements endorsing or opposing candidates;

2. donate money to a candidate;

3. offer church space to one candidate and refuse it to another; or

4. sponsor rallies for candidates in church.

These guidelines are helpful for me as a minister because I certainly don’t want to violate IRS regulations and jeopardize our tax-exempt status, but they are important to me as a person of faith because I also do not want to contribute to the increasing polarization of our country into divisive, sectarian political blocs based on particular religious persuasions.

We have certainly seen the negative effects of this in other countries.

I pray that our religious communities in this area will lead the way in modeling a different spirit that encourages our members to be informed and involved citizens while also guarding the sacred and cherished principle of the separation of church and state.

Susie Smith is the pastor of Peace Congregational Church, United Church of Christ in Clemson.