“`(q) An organization described in section 170(b)(1)(a)(1) or section 508(c)(1)(A) shall not fail to be treated as organized and operated exclusively for a religious purpose, nor shall it be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, for purposes of subsection (c)(3) or section 170(c)(2), 2055, 2106, 2522, or 4955 because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings.'”
“To lay before the people of the United States, proofs that a candidate for the office of their first magistrate, is an unbeliever in the scriptures; and that to confer such a distinction upon an open enemy to their religion, their Redeemer, and their hope, would-be mischief to themselves and sin against God . . . .”
II Political Sermons of the Founding Era, 1730-1805,” at 1452 (Ellis Sandoz 2d ed. 1998).