Dear Sir or Madam:
Thank you for providing information in response to our recent church tax inquiry. The inquiry was initiated in accordance with the procedures required under IRC § 7611 because information was received that alleged that Buena Park First Southern Baptist Church may have jeopardized its tax-exempt status as an organization described in section 501 (c)(3) of the Internal Revenue Code by intervening in a political campaign. Our concerns were caused by information we received concerning an August 11,2007 press release issued on the letterhead of First Southern Baptist Church of Buena Park, California. The information we received provides that in the August 11 , 2007 press release Pastor Wiley Drake endorsed Republican presidential candidate, Mike Huckabee, for the 2008 presidential election. In addition to the press release, we received information that on the August 15, 2007 edition of The Wiley Drake Show internet radio show, Dr. Drake asserted, "Yes, I endorsed him personally and yes we use the First Southern Baptist Church; yes, we broadcast the 'Wiley Drake Show' from the First Southern Baptist Church; everything we do is under the auspices of the Church."
All section 501 (c)(3) organizations are prohibited from participating in, or intervening in (including the publication or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. This means, for example, that they cannot (1) endorse any candidate, (2) make donations to a candidate's campaign,
(3) engage in fund-raising for a candidate, (4) distribute statements for or against a palticular candidate, or (5) become involved in any other activity that may otherwise favor or oppose a candidate for public office. Even activities that encourage people to vote for or against a particular candidate on the basis of nonpartisan criteria violate the political campaign prohibition of section 501 (c)(3). This is an absolute prohibition, violation of which can result in revocation of exempt status and the imposition of certain excise taxes.

Whether or not an organization has violated this prohibition in a given instance depends upon all the facts and circumstances. We conducted an inquiry of Buena Park First Southern Baptist Church. The information gathered during the inquiry indicates that the press release dated August 11, 2007 was a personal endorsement by the church's Pastor, Wiley Drake. The press release was sent from Rev. Drake's personal email account and sent to personal acquaintances and was not sent to any of the church's congregants. The endorsement was not authorized or approved by the Buena Park First Southern Baptist Church and no church resources were utilized in preparing or sending tile email. Rev. Drake listed his position as pastor of Buena Park First Southern Baptist Cl1urch for identification purposes. Additionally, the Wiley Drake Show is a separate entity from the Buena Park First Southern Baptist Church. The church does not own, financially support, sponsor or have any legal rights to the Wiley Drake Show. The Wiley Drake Show is broadcast by Rev. Drake using his personal cell phone to call into the Crusade Radio (another separate entity). Rev. Drake broadcasts from where ever he happens to be which may include at the church on his break, at home, while driving, at a pro life rally or even in other states. Rev. Drake's endorsement on the Wiley Drake Show was done while hosting his private religious show and in his personal capacity.

Based on these facts, the IRS has concluded that Buena Park First Southern Baptist Church did not engage in prohibited political campaign intervention in violation of the requirements of IRC section 501 (c)(3).

Thank you for your cooperation.

Sincerely,
Marsha A. Ramirez Director, EO Examinations