Obergefell and Non-Profits

The American philanthropic community is in danger. The recent 5-4 Supreme Court ruling in support of same-sex marriages creates the potential for vast and encompassing regulations to take hold of the most foundational elements associated with 501 (c)(3) non-profits; namely their tax exempt status. Without the ability to maintain a conscientious objection right, Christian non-profits and individuals alike will become a jeopardized segment of the population at large. While “promises” have already been made, stating, “the IRS does not intend to change the standards that apply to section 501(c)(3) organizations by reason of the Obergefell decision,” the writing on the wall indicates that 501(c)(3)’s could be stripped of their tax exemptions.

Dr. Henry Potrykus, a Senior Fellow within the Marriage and Religion Research Institute (MARRI) at the Family Research Council, is currently conducting a study that will examine the impact of regulations on the Christian non-profit community. The study, which will characterize the non-profits tracked by the IRS, especially the more than 84,000 Christian non-profits listed by GuideStar, will inform and empower efforts that are already well underway both inside and outside the philanthropic community to ensure Christian non-profits are afforded their tax exempt status.