Donald Trump says the IRS is after him because of his “strong Christian” beliefs

Implausible on so many levels

By Meagan Day

“Maybe because of the fact that I am a strong Christian.”

That’s how Donald Trump answered a reporter’s question Thursday night about his tax returns and the IRS. Trump is resisting pressure to turn over his returns because, he says, the federal government is auditing him. Because he’s a strong Christian.

But the only law that pits the IRS against Christians with any frequency is the Johnson Amendment of 1954. That law places restrictions on how churches use their money, but it has always applied equally to universities, museums, private foundations and other non-profits.

“There’s absolutely no evidence that the IRS has ever targeted any individuals for audits based on their religious beliefs,” said Robert Boston, a spokesman for the Americans United for Separation of Church and State.

Bob Tuttle, professor of Law and Religion at George Washington University, agreed. “I don’t see the IRS in any way making a systematic effort to take on religious groups, much less individuals, because of their faith,” he said.

Churches are exempt from paying taxes, but are still subject to IRS scrutiny about how they use their resources. They’re handled by a department within the IRS called the Exempt Organizations (EO) group, which oversees not only churches, but all non-profit organizations.

“The only continuing point of conflict between the IRS and religious institutions is a concern about electioneering by clergy,” Tuttle said.

Since passage of the Johnson Amendment in 1954, non-profit organizations have been barred from channeling their resources into political campaigns. In other words, clergy can’t endorse individual campaigns from the pulpit, and their institutions can’t directly promote candidates.

That’s because donations to non-profits are tax-deductible, while donations to political campaigns are not. The Johnson Amendment prevents people from donating to candidates, in a roundabout way, and then writing it off on their taxes.

According to Tuttle, the legislation originated with then-Senator Lyndon B. Johnson’s frustration at an opponent’s use of non-profit funds. The non-profit in question was not a church, so the law wasn’t even crafted with churches specifically in mind.

Universities are subject to the same scrutiny by the IRS. “We have strict rules about where campaign signs can be placed on campus so that it doesn’t seem like the university is supporting a specific candidate,” Tuttle said.

It’s clear that the law is not specifically aimed at churches — but what about enforcement? According to both Tuttle and Boston, the IRS has historically demonstrated a light touch, largely in deference to the First Amendment.

“The IRS tends to treat churches with kid gloves,” said Boston, whose organization tracks churches’ involvement in political campaigns. “We often get reports here of pastors and other religious leaders violating the ban on partisan politicking, but the IRS sits on its hands.”

The EO did get in trouble in 2013, when news broke that the IRS was targeting conservative groups with “Tea Party” in their names for audits. “But it didn’t have anything to do with religious organizations,” Tuttle said, “and it certainly didn’t have anything to do with private individuals and their religious beliefs.”

Trump is keen to make an impression on Christian conservatives, particularly those in Southern states that are holding caucuses next Tuesday.

His contention that the IRS is harassing him because of his religion is a two-bird-one-stoner. He’s portraying himself as a “strong Christian” while simultaneously tapping into the anti-federal sentiment that characterizes Southern conservatism.

Until a few months ago, Trump wasn’t particularly vocal about his faith, despite having been in the public eye for decades. Now, many suspect that he’s feigning religiosity — and religious victimization — for votes.

“I saw him speak before a conservative group here in Washington last fall,” Boston said, “and he was waving a Bible saying it was his childhood Bible. The cynical part of me had to wonder if it didn’t come from a thrift store.”