[Jim Noble]

The IRS cannot regulate speech.

But, since Congress has written the tax code to grant or withhold taxation based on speech, the tax police need to enforce the law.

[Eagle Forgotten]

But, since Congress has written the tax code to grant or withhold taxation based on speech, the tax police need to enforce the law.

Exactly right! You can deduct contributions to a nonprofit like a church, but the tradeoff is that the church can't endorse political candidates. Other nonprofits, like the NRA on the right or the Sierra Club on the left, do endorse, but contributions to them aren't tax deductible. As long as that's the law, the IRS has to look at the political activities of a nonprofit that applies for charitable organization status.

[Tom Tetroxide]

“The IRS cannot regulate speech.

But, since Congress has written the tax code to grant or withhold taxation based on speech, the tax police need to enforce the law.”

Isn’t there a code within the IRS code that prevents pastors, rabbis, and other religious leaders from speaking on political matters? If they do, they’ll lose their 501(c)(3) status.