Listening to a speech is not a "campaign activity." That law about campaign activity is never enforced. Churches have been sending the IRS videos of their preachers making political endorsements hoping they will try to enforce the law so they can challenge its constitutionality.
Separation of church and state (the establishment clause) does not prohibit political activities of church members. It prohibits government from making laws which help or hinder religion.
“The ban on political campaign activity by charities and
churches was created by Congress more than a half century ago. The Internal Revenue Service administers the tax laws written by Congress and has enforcement authority over tax-exempt organizations. Here is some background information on the political campaign activity ban and the latest IRS enforcement statistics regarding its administration of this congressional ban.
Currently, the law prohibits political campaign activity by charities and churches by defining a 501(c)(3) organization as one “which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
Here’s the illegal video:
NEW — More than 300 Black churches across VA will hear from @KamalaHarris btwn Sun. and November 2 in video message that will air during morning services as part of outreach effort aimed to boost @TerryMcAuliffe.#VAGOV
Video first obtained by CNNhttps://t.co/vaefXtWqUe pic.twitter.com/l8re0KUkN1
— Eva McKend (@evamckend) October 16, 2021
Ryan Savaadra posted this message from the IRS, proving that this type of campaigning is illegal in a church:
Here's a little message from the IRS:
https://t.co/N3Xkjw8NYc pic.twitter.com/qDbojlMS5j
— Ryan Saavedra (@RealSaavedra) October 17, 2021