NYT
http://www.nytimes.com/2006/03/21/politics/21churches.html?ex=1300597200&en=5b0187fdf28f43f2&ei=5088&partner=rssnyt&emc=rssPastors' Get-Out-the-Vote Training Could Test Tax Rules
By DAVID D. KIRKPATRICK
Published: March 21, 2006
WASHINGTON, March 20 — Weeks after the Internal Revenue Service announced a crackdown on political activities by churches and other tax-exempt organizations, a coalition of nonprofit conservative groups is holding training sessions to enlist Pennsylvania pastors in turning out voters for the November elections.
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The first training session, on March 6 in Valley Forge, included a videotaped message from a single candidate, Senator Rick Santorum, the Pennsylvania Republican who faces a difficult re-election fight.
"I encourage you to let your voices be heard from the pulpit" on vital issues, Mr. Santorum said, urging the pastors to champion a proposed constitutional ban on same-sex marriage, according to a recording made by a person at the session. Americans United for Separation of Church and State, a liberal group critical of the effort, provided the recording to The New York Times. After the tape, organizers offered participating pastors copies of the senator's book "It Takes a Family."
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But the rules forbid supporting a political party or candidate. Inviting just one candidate to speak, singling out one candidate for special praise and highlighting a combination of issues tailored to one candidate's campaign are all factors that the I.R.S. considers problematic. That is especially the case if the discussion is in the context of a get-out-the-vote effort, said Marcus S. Owens, a lawyer here who is the former director of the exempt-organizations division of the tax agency.
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The tax agency found "a disturbing amount" of political activity during the 2004 election, including churches' inviting just one candidate to speak or distributing voters' guides that in effect favored one candidate over another, Mr. Everson said in a statement.
Pennsylvania appears to be the sole state where advocacy groups are pouring so much into working with churches so early. The outcome of the effort, and the way the tax agency responds, could have an influence far beyond the state.