Protecting Religious Expression Against Censorship and Harassment Act of 2016

This bill amends the Internal Revenue Code to specify that churches, their integrated auxiliaries, and conventions or associations of churches may not be denied treatment as an entity organized and operated exclusively for a religious purpose or be deemed to have participated in or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings.

The bill also: (1) repeals the authority of the Internal Revenue Service to seek an injunction related to flagrant political expenditures of section 501(c)(3) tax-exempt organizations, (2) specifies that a member or leader of a religious organization may express personal views on political matters or elections for public office during a regular religious service as long as the views are not disseminated beyond the members and guests assembled together at the service, and (3) specifies that it does not permit any disbursements for electioneering communications or expenditures prohibited by the Federal Election Campaign Act of 1971.