We continue to get many questions about what congregations can and can't do regarding electioneering. Can a congregation rent space to a political party? Can a congregation allow its mailing list to be used? Can a candidate be allowed to speak at a congregational event? Can a congregation or minister take a stand on an issue?
We here in the district office take care not to offer legal advice. However, the UUA Washington Office has recently published a revised resource on the subject which I think is very good: The Real Rules: Congregations and the IRS Guidelines on Advocacy, Lobbying, and Elections (http://www.uua.org/documents/washingtonoffice/real_rules.pdf)
The IRS itself also has its own—quite clear and concise. These resources have the advantage that they come from the horse’s mouth (as it were).