Does the Catholic Church or any church use a 'substantial part of its activities for lobbying?' I doubt it.
Evidently, there is a litmus test in place to prevent this kind of abuse and I doubt anyone would allow any church to leverage themselves in this fashion without repercussions. Final paragraph in the expenditure test: Under the expenditure test, an organization that engages in excessive lobbying activity over a four-year period may lose its tax-exempt status, making all of its income for that period subject to tax. Should the organization exceed its lobbying expenditure dollar limit in a particular year, it must pay an excise tax equal to 25 percent of the excess.
If there a church in suspect, you should definitely report this asap.
A church is not allowed to use the expenditure test - - -
Organizations other than churches and private foundations may elect the expenditure test under section 501(h) as an alternative method for measuring lobbying activity.



