The Internal Revenue Service (IRS) Political Activities Compliance Initiative (PACI) enforces the ban on partisan activity by charities and religious organizations. On June 8, 2007 the IRS released a report on the initial results of its 2006 program." The results of the enforcement program to date show a continued low level of violations, with the number of 2006 investigations remaining about the same compared to 2004. The types of activities selected for investigation indicate that many cases occur in gray areas of the law, such as allowing candidates to speak at organizational functions or distributing printed materials. The tax code does not allow the IRS to disclose information about specific groups it investigates. While this protects the privacy of organizations, it leaves the public without examples of situations the IRS considers to be violations of the ban. Instead, we must rely on news coverage of election related activities, and statements from groups that want to make their case public or have announced complaints they filed against others. In July 2006 we published a report that includes a summary of IRS investigations we knew about at that time. Since then a host of new investigations have been reported in the press. Here is our list:

• On July 19, 2006 Americans United for Separation of Church and State (AU) filed a complaint against Calvary Temple Church in Kerrville, Texas, alleging the church made contributions to the Republican Party, totaling $1,500 between 2003 and 2005.
• On Sept. 21, 2006 Citizens for Responsibility and Ethics in Washington (CREW) filed two complaints, one against the Minnesota Family Institute (MFI) and one against the Minnesota Family Council (MFC) for a joint mailing that supported anti-gay State Senate candidate Kevin Goedker. The complaint says a joint mailing sent out in early September 2006 titled Pro-Family News, clearly favored candidate Kevin Goedker over incumbent state Senator Paul Koering (who publicly supported same sex civil unions) in the Republican primary.
• On Oct. 18, 2006 CREW filed a complaint against Living Word Church in Brooklyn Park, Minnesota after Michele Bachmann, a Republican candidate for an open seat in the U.S. House of Representatives, visited Living Word congregation in that district. The complaint said Pastor Mac Hammond announced as he stood by her side, "I can tell you, personally, that I am going to vote for Michele Bachmann because I've come to know her, what she stands for."
• CREW filed a complaint on Oct. 18, 2006 regarding the reelection efforts of Kansas Attorney General Phil Kline and his efforts to recruit churches to help with the reelection campaign. A church that may have been involved in Kline's campaign efforts received an inquiry letter from the IRS on April 20, 2007. Pastor Mark Holick of Spirit One Christian Center in Wichita Kansas was asked to answer 31 questions about political activities at the church. The activities include messages on the church's marquee during the campaigns that were critical of candidates' positions on abortion. The IRS also asked about voter guides distributed in front of a Wichita church, Holick's involvement with Kansans for Life, and an appearance by the former Kansas Attorney General at the church.
• Immediately following the November 2006 elections AU filed a complaint against Mount Ennon Baptist Church in Clinton, Maryland based on a sermon that attacked Republican Senate candidate Michael Steele two days before the 2006 election. Rev. Delman L. Coates denied that the sermon was partisan.
• AU sought investigations into an Oct. 15, 2006 forum sponsored by the Lakeview Assembly of God in Hot Springs, Arkansas where Republican gubernatorial candidate Asa Hutchinson spoke. The church placed an ad in the local newspaper inviting people to hear Hutchinson speak, identifying him as the GOP candidate while the Democratic opponent was not on the program.
• A complaint against Bethel African Methodist Episcopal Church in Cambridge Maryland was filed by AU. It alleged the church hosted a partisan Nov. 2, 2006 rally for several candidates.
• On March 27, 2007 Catholics for a Free Choice (CFFC) filed a complaint against Priests for Life alleging two videos on the Priests for Life website implicitly supported the presidential campaign of Sen. Sam Brownback (R-KS). The videos show Brownback giving a speech and display supporters holding up signs that say "Brownback For President."
• Bill Keller Ministries, a St. Petersburg, FL based ministry, and its associated website Liveprayer.com, advised people not to vote for presidential candidate Mitt Romney. Keller has a call-in show, during which on May 11, 2007 he warned listeners, "If you vote for Mitt Romney, you are voting for Satan!" Keller's message added that Romney's nomination will "ultimately lead millions of souls to the eternal flames of hell." Keller claims he made a spiritual statement, not a political one.
• On June 13, 2007 AU asked for an investigation into the Roman Catholic Diocese of Providence, RI for a May 31 editorial in the official diocesan publication, Rhode Island Catholic. Under the headline "My R.S.V.P. to Rudy Giuliani" Bishop Thomas J. Tobin criticized Giuliani's position on abortion, writing that he "would never support a candidate who supports legalized abortion."
• On Aug. 14, 2007, AU requested an investigation of the First Southern Baptist Church of Buena Park, California. Dr. Wiley S. Drake, pastor of the church, issued a press release on church letterhead endorsing Republican presidential candidate Mike Huckabee and subsequently offered the endorsement on a church-affiliated radio show. Drake revealed to the press that he received a 14 page letter from the IRS on Feb. 7, 2008 notifying him of an investigation.
• A complaint filed on Aug. 2, 2007 charges that a June 23 appearance by Democratic presidential candidate Sen. Barack Obama (D-IL) at the General Synod of the United Church of Christ (UCC) was deliberate campaign activity, that UCC selectively provided the convention facilities for Obama to speak in support of his campaign, and both UCC and the Senator referenced his candidacy before and during the speech. On Feb. 26, 2008 the UCC announced the IRS has opened an investigation.
• On Oct. 2, 2007 three former Oral Roberts University (ORU) professors filed a lawsuit against the Tulsa, OK university alleging they were wrongfully fired after they reported the private school's involvement in a local political race. They claim that ORU President Richard Roberts directed former government professor Tim Brooker to use his students and resources to support the 2005 mayoral campaign of Tulsa County Commissioner Randi Miller. The IRS notified ORU that it is conducting an investigation into the matter.
• AU filed a complaint on Dec. 4, 2007 asking for an investigation into Liberty University Chancellor Jerry Falwell Jr. for using school resources to endorse Republican presidential candidate Mike Huckabee.
• The Becket Fund for Religious Liberty challenged the IRS to investigate its client the Calvary Assembly of God Church of Agoma, Wisconsin. On Jan. 16, 2008 the church's pastor, Rev. Kenneth Taylor directly published an open letter in the Wall Street Journal that said; "I challenge you -- if you still think it's the law -- to investigate what I preached that day, just as you investigated All Saints. I think at the end of the day we will both find that the law and the Constitution protect the right of pastors to preach freely to their own congregations."
• The Texas Freedom Network (TFN) has asked for an investigation into whether a private foundation, the Niemoller Foundation, improperly funded the Texas Restoration Project's efforts to mobilize members of conservative Christian churches. Allegedly Texas Restoration Project was encouraging pastors to get their congregations politically active. Other initiatives are modeled after the Texas Restoration Project's efforts. For example, the Florida Renewal Project planned a series of "pastors' policy briefings" in advance of Republican primaries. The South Carolina Renewal Project and Iowa Renewal Project have also hosted speeches by Republican presidential candidate Mike Huckabee, and he is the only presidential candidate to speak at any of the pastors' briefings.
• On Jan. 16, 2008 AU asked for an investigation into a Nevada church for a possible endorsement of Democratic presidential candidate Barack Obama. According to the AU press release, Obama spoke during services at the Pentecostal Temple Church of God in Christ in Las Vegas on Jan. 13. Six days before the Nevada caucuses, Pastor Leon Smith told the congregation, "If you can't support your own, you won't get anywhere. . . . The more he [Obama] speaks, the more he wins my confidence, and . . . if the polls were open today, I would cast my vote for this senator."
• AU filed a complaint on Jan. 31, 2008 calling for an investigation into two tax-exempt groups, the American Family Association of Tupelo, MS, and WallBuilders of Aledo, TX that allegedly produced biased voter guides for the 2008 Republican presidential primary intended to support candidate Mike Huckabee.
• On March 6, 2008 AU asked for an investigation into Grace Community Church, a Houston church whose pastor issued a letter of endorsement for U.S. House of Representatives candidate Shelley Sekula Gibbs. The endorsement letter identifies himself as senior pastor of Grace Community Church.
• AU asked for an investigation into possible political fundraising at the Takoma, Washington branch of the Christian Businessmen's Connection. The group hosted Republican gubernatorial candidate Dino Rossi at a May 21 dinner where fundraising envelopes were reportedly distributed.
• On June 11, 2008 AU requested an investigation into Warroad Community Church in Warroad, Minnesota whose pastor declared during a sermon that Christians cannot vote for either Senator Hillary Clinton (D-NY) or Sen. Barack Obama (D-IL) in the presidential election.
• On August 7, 2008 AU filed a complaint against Cornerstone Church in Madison, Tennessee, alleging that the Pastor violated federal tax law during a sermon on August 3, 2008, in which he endorsed three School Board candidates from the pulpit.
• On September 29, 2008, Americans United filed a complaint against Bethlehem Baptist Church in Bethlehem, Georgia, alleging that Pastor Jody Hice "urged his congregation to vote for Sen. John McCain and to not vote for Sen. Barack Obama."
• On September 29, 2008, Americans United filed a complaint against Fairview Baptist Church in Fairview, Oklahoma, alleging that Pastor Paul Blair "told his congregation that as a Christian and as an American citizen, he would be voting for John McCain."
• On September 29, 2008, Americans United filed a complaint against Warroad Community Church in Warroad, Minnesota, alleging that Pastor Gus Booth told his congregation that, "We need to vote for the most righteous of candidates. And it doesn't take a brain surgeon to figure that out. The most righteous is John McCain."
• On September 29, 2008, Americans United filed a complaint against Calvary Chapel in Philadelphia, Pennsylvania, alleging that the Rev. Francis Pultro told the congregation that, "As Christians it's clear we should vote for John McCain. He is the only candidate I believe a Christian can vote for."
• On September 29, 2008, Americans United filed a complaint against First Southern Baptist Church in Buena Park, California, alleging that the Rev. Wiley Drake told his congregation, "I am angry because the government and the IRS and some Christians have taken away the rights of pastors. I have a right to endorse anybody I doggone well please. And if they don't like that, too bad....According to my Bible and in my opinion, there is no way in the world a Christian can vote for Barack Hussein Obama. Mr. Obama is not standing up for anything that is tradition in America."
• On September 29, 2008, Americans United filed a complaint against New Life Church in West Bend, Wisconsin, alleging that Pastor Luke Emrich told his congregation, "I'm telling you straight up I would choose life. I would cast a vote for John McCain and Sarah Palin."
• On October 3, 2008, Americans United asked the IRS to investigate Trinity Baptist Church in Yukon, Oklahoma, alleging that Pastor Dan Fisher called for the election of Republican presidential candidate John McCain from the pulpit.
• On October 17, 2008, Americans United asked the IRS to investigate Word Outreach Christian Center in Little Rock, Arkansas, alleging that Bishop Robert Smith endorsed John McCain and Sarah Palin in an Oct. 12 Sermon.
• On October 22, 2008, Americans United asked the IRS to investigate the Roman Catholic Diocese of Paterson, N.J., alleging that Roman Catholic Bishop Arthur J. Serratelli published a letter on the Catholic Diocese of Paterson, N.J.'s website and newspaper attacking Barack Obama."
• On October 22, 2008, Americans United asked the IRS to investigate Rock Christian Fellowship in Espanola, New Mexico for posting a large display that encourages voters to support republican candidates over democratic candidates.