Interview – Chris Whalen, CPA – Mary-Beth Mangrum WTVC News Channel 9 – 501(c)(3) July 2026

Church event featuring Hamilton County GOP candidates raises questions about tax law” from WTVC NewsChannel 9 (watch on YouTube):

Video Summary

• [00:00] Candidate Remarks: Republican candidates for various local and state offices speak to attendees, urging them to participate in early voting, contribute donations, and align their voting choices with their religious convictions.

• [00:25] Event at Calvary Chapel: During an event at Calvary Chapel in Chattanooga, the church’s pastor directed attendees to a bookmark containing a QR code that linked to a ballot pre-filled with recommended candidates.

• [01:00] IRS Tax Regulations for Nonprofits: Because Calvary Chapel is a registered non-profit organization, questions arise regarding IRS rules, which strictly prohibit religious and non-profit organizations from directly or indirectly engaging in political campaigns.

• [01:38] Expert Critique: Certified Public Accountant Chris Wallen points out that allowing political candidates onto the stage to speak about their campaigns creates an implied endorsement, violating non-profit tax guidelines.

• [02:11] Alternative Perspective: Larry Gray of the National Association of Tax Professionals suggests that a distinction could potentially exist between endorsing a candidate and educating or making recommendations based on shared religious or social values.