In 1954 when the 501C code was first placed into federal law it was actually directly against progressives.  Lyndon Johnson was advancing his Great Society Programs, 12 years before they would become law, and was facing charges of McCarthyism.  Being accused of McCarthyism, at the time, were oft the White Liberal Main-Line Churches.  For a bargaining point Johnson proposed banning Churches from Political Activism in an effort to pacify his accusers while still arguing for his programs.  Of course, conservatives were eager to such down the progressive Churches so that voted in masse for the legislation.  I tell this story because it is near the exact opposite political arrangement we think of when we think of Tax Exempt Status.  

Here I think we need to point out what we ought to consider identities within the public space.  The main three are Gender, Race, and Ethnicity and religion, for large part, is left off.  When we speak of Multiculturalism we speak of diversity in the public space of Genders, Races, and Ethnicity, yet there is a social expectation for Religion to remain in the private.  For the vast, vast, majority of the world this Public/Private distinction of religious values does not exists.  Voting your identities is widely accepted, yet voting religion is not - perhaps for good reason.  For instance I think many of us would be surprised to see an Arab individual vote for George Bush.  The question becomes - is religion distinct from Identity? In overwhelmingly White and wealthier America it is - that is we have the option to secularize.  However, sociologically speaking religion is very much a form of identity.

This brings me to the specific case of the Black Church and why I think 501C regulations are fundamentally oppressive.  We must recognize a number of factors that separate Black Churches from the mostly White Protestants who wrote - and promote the continuation of 501C regulations.  First, for centuries the only institution of free agency in the African American community was the Black Church.  Thus the Black Church, post emancipation, became the key social institution for Black Americans.  Post Reconstruction non-churchly Black institutions faced restrictions and vast organizational problems.  As White Protestantism differentiated into suffrage movements, anti-war movement, prohibition movements, and more and non-churchly arenas were available for social organization.  After the fundamentalists debate, it became an option for White American to secularize the political elements of their Churches... only in the past 3 decades have we seen the rise of a vastly economic downstream group of Whites re-organize political through the Church.  Much of the Black Community never secularized their political behavior out of the Church.  

This is due, largely, to a difference amongst Black Theology from White Theology.  That is Black Theology is active in history.  It is prophetic.  It is non-apologetical.  White Theology has very much followed the enlightenment... Blacks, rather they were enslaved or in Africa never had the enlightenment experience - so where the White world is quite disenchanted we have little evidence that the Black world is.  If you have ever been to a Black Church you've likely noticed this in the charismatic bent, while White churches are often left giving messages of "this is why God exists."  Voting, for many Blacks, is not a secular act but also a spiritual act.  And, the Church has a prophetic role in society.  The Law drastically limits that theological role.

By 501C's suggestion a Black Church ought to equally recognize George Wallace.  While, as we all know, the Black Church has very much been the backbone of Black Progress in America... if you doubt this claim read "God's Long Summer."  The role of the Church is prophetic not suggestive, yet pastors find themselves making "suggestions" on issues to vote for.  Now, as I sit in Black Churches on behalf of Sen. Obama I can't help but think - what is the function of these regulations?  Recently a pastors called me back to his office during a long service and said, "Everybody in this Church is with Sen. Obama...this is our chance, but you know I can't say anything."  Religion in Black Communities is more than a "faith" it is also the a-priori identity.  While Whites openly organize by identity, Human Rights Council and NOW as examples,  blacks are banned form political organization by their identity.  I think the question has to be asked, "Who is the government to tell Churches how to behave?"  And, would a government which was not dominated by White "secularized" Protestants make such laws?  Either the Church should take up its prophetic role and pay the tax, wrongly.  Or, the government should allow Black folks, and all people, to organize politically in the arena the choose to organize in.