Political Activity Guidelines for PC(USA) Organizations

Permissible Activities for Churches and Other Entities, Especially During Election Years 

Questions regarding permissible activities from churches are raised from time to time. As a federally tax-exempt, 501(c)(3) organization, the Presbyterian Church (U.S.A.), at all levels (i.e., General Assembly, synod, presbytery, and particular congregation), is permitted to engage in a limited, insubstantial amount  of witnessing or lobbying activities which attempt to influence legislation or issues. It is strictly prohibited, however, from engaging in political activity which includes, but is not limited to, participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for elective public office. Violation of these limits may result in the revocation of tax-exempt status and the imposition of certain excise taxes.

This resource includes some additional information.