$300 doesn't seem like much when it comes to an organization donating to a political campaign.
But it could be quite costly for a local church if the Internal Revenue Service discovers the campaign contribution to one of the candidates seeking outgoing State Rep. Tommy Baker's District 55 seat.
According to candidate Effie Collins' Final Campaign Contribution and Expenditure report, New Immanuel MB Church contributed $300 to the District 55 hopeful's cause.
The report, received by the Arkansas Secretary of State on April 16, shows the church made the donation on April 1.
According to a spokesman with the Arkansas Ethics Commission, a church could jeopardize its tax-exempt status by participating in certain ways on a campaign, though there is no state law that prevents it.
Recently, an IRS representative told the Courier News that churches are automatically tax-exempt. To avoid losing tax-exempt status, The IRS Tax Guide for Churches and Religions Organizations says, among other rules, a church or 501(c)3 organization "must not participate in, or intervene in, any political campaign on behalf of (or in opposition to) any candidate for public office."
One section reads: "Under the Internal Revenue Code, all IRC section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office . Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax."
Several attempts to reach New Immanuel pastor Burton Furlow Wednesday were unsuccessful.
This is the second time a Blytheville church has been scrutinized for appearing to be part of a campaign for state office within the last two years.
Embattled former Blytheville Mayor and current Blytheville-Gosnell Regional Airport Authority president Barrett Harrison listed Bethlehem Temple Church of Christ as a paid campaign worker that received a hefty $5,000 during his failed 2010 State Senate run.
Bethlehem Temple is pastored by former City Councilman R.L. Jones, a big Harrison supporter for many years.
Jones claimed his church never got a dime of the money, and he was the only member who worked on the Harrison campaign. He said the check was made out to his church so he could cash it and pay campaign workers.
Also that election year, Blytheville Mayor James Sanders' headquarters was physically attached to a church on Main Street.
A church's focus should be on winning people to Christ, not winning an election.
It should be catering to people's needs, not to some pandering politician.
Thus far, none of the other three District 55 democratic candidates lists a church as a campaign contributor or expenditure.
As of Wednesday, here are the other candidates' campaign $50-plus contributors and their contributions, according to reports posted on the Arkansas Secretary of State's web site.
-- Monte Hodges, Blytheville: Tony Hollis ($100), Virginia Done ($100), Linda Hensley ($100), Alexander Nolden ($100), Cherry's Construction ($100), Sam Scruggs ($200), TW Willis Company ($150), Randy Scott ($100), Steve Bell ($100), Nicole Gillespie ($100), Alvin Huffman II ($100), Elder Archie Thomas ($100), Steve McGuire ($100), Temps Plus ($200) John and Martha Musgraves ($100), Penelope Morris ($100), Bestway Cleaners($200), Gaylon Lawrence Jr. ($500), John Cozort ($100), Willie Hammett ($100), Halal Technical Venturs ($200), Yogesh Shah ($250), Willis Clinic, PLLC ($1,000), Ronal Mahan ($100), Ricky Sims ($200), Tonya Osagie ($300), Don Houseworth ($300), Eric Blount ($100), Mylas and Sue Jeffers ($100), Jack Goodman ($100), Long Farms ($250), Michael Jewelers ($100), Dawson Employment ($1,000), James and Llewellyn Hall ($100), B.L. Wallace and B.J. Wallace ($100), Mr. or Mrs. Richard Reid ($100), Chimere Ashley ($900), Chimere Ashley ($100), Bobby Vaughn ($100), Dennis and Tammie Fulks ($100), James and Mary Speight ($100), Luetta Pulliam ($500), Roosevelt and Donna Jones ($100), James A. Hollis ($100), Nucor Corporation Political Action Committee of Arkansas ($1,000).
-- Mary Gay Shipley, Blytheville: Ronnie Evans ($100), Ruth A. Hawkins ($500), Pamela Wilson ($200), Mrs. Bryan Bonds ($100), Carter B. Afflick ($100), C.W. Afflick Jr. ($100), Steve McKaskle ($250), Sara Cooke ($200), Beverly H. Lindsey ($100), Julia Fulgham ($100), Robert A. Porter ($580), Tibor Mazar ($200), Richard A. Reid ($100), Susie Langston ($100), Robert L. Coleman ($200), Glenda Lee Coppedge ($150), Bart Dixon ($250), Melba Justus ($100), Nick Patterson ($100), Richard Rose ($100), Jean Carlock ($200), Ben Hubbard ($100), Donald R. Smith ($100), Peggy Lemons ($200), Mark A. Moseley ($100), Dave Fieber ($200), Sia Shahriari ($200), J.E. Stevenson III ($200), Bob Ramey ($200), R. Dean Gurley ($2,000).
-- Joe Guy, Osceola: AHC-HPAC ($1,000).
The state representative race is shaping up to be the most interesting of local interest.
mbrasfield@blythevillecourier.com