IRS Tax Guide for Churches Is church compliance with tax rules voluntary? Is abortion considered to be "fundamental public policy" since the state has deemed it to be legal? How about gay marriage? Is the IRS saying that a church which is 501c3 is at risk of losing their exemption if they speak against "fundamental public policy"? Since the document doesn't seem to contain a definition, I contacted the IRS to have them define "fundamental public policy" and after being put on hold for 30 minutes, I had a sweet lady say that she'd have an agent call me back within 15 days, as she couldn't find a definition for the expression. Thus, I would be delighted to hear from anyone that can define this term and how it impacts a 501c3 organization.