However, IRS Publication 1828, Tax Guide for Churches and Religious Organizations, lists 14 criteria the IRS considers important in deciding whether an organization qualifies.
However, the IRS list of activities that should not jeopardize tax-exempt status in Publication 1828 includes conducting educational meetings, preparing and distributing educational materials and considering public policy issues in an educational manner.
IRS Publication 1828, Tax Guide for Churches and Religious Organizations, uses an example that a minister may list his name among those endorsing a political candidate.
In another example, Publication 1828 indicates that a minister may endorse a candidate at a campaign in a personal capacity without disclaiming that his views are not those of his employer.
IRS Publication 1828
, Tax Guide for Churches, broadly defines ministers as "members of clergy of all religions and denominations and includes priests, rabbis, imams and similar members of clergy.