The Internal Revenue Service (IRS) has cautioned that it will closely watch the partisan political activities of charities as the 2008 election approaches. This enforcement may address new complaints about alleged political intervention, including a June 13 Americans United for Separation of Church and State (AU) letter to the IRS asking for an investigation into the Roman Catholic Diocese of Providence, RI, for possibly violating its tax-exempt status. In a May 31 editorial, dubbed "My R.S.V.P. to Rudy Giuliani" in the official diocesan publication, Rhode Island Catholic, Bishop Thomas J. Tobin wrote he "would never support a candidate who supports legalized abortion." Tobin's article criticized Giuliani's position on abortion. "Rudy's public proclamations on abortion are pathetic and confusing. Even worse, they're hypocritical." The IRS's recent Revenue Ruling 2007-41 states that in order for an organization "to remain tax exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions of the organization." A column in a 501(c)(3) newsletter that endorses a candidate violates the prohibition, even if the author is speaking as an individual and/or pays for the space. The AU letter to the IRS pointed this out and noted that federal tax law forbids nonprofits from using organizational resources to support or oppose candidates for public office. "Although Tobin may express his individual views on political candidates, federal tax law prohibits the use of non-profit groups' resources to engage in partisan politics. The IRS has repeatedly warned non-profits not to use organizational resources to intervene in elections." Barry Lynn, director of AU, was quoted in the AU press release saying, "If the bishop wants to join the political fray, he should do so as an individual without dragging along his tax-exempt diocese. A church is not a political action committee, and it should not act like one." The diocese is a nonprofit organization with a 501(c)(3) tax-exempt status. It has rejected AU's claims as having no merit.