The 2008 election cycle has produced a number of complaints about religious and charitable organizations illegally opposing or endorsing candidates. The final weeks leading up to the election were no exception, as Americans United for Separation of Church and State (AU) filed three new complaints to the Internal Revenue Service (IRS).

On Oct. 22, AU announced it asked the IRS to investigate the Roman Catholic Diocese of Paterson, NJ, for a letter Bishop Arthur J. Serratelli published on the Diocese's website and in its newspaper that attacked presidential candidate Barack Obama.

Unlike Pulpit Freedom Sunday's recent endorsements from the pulpit, AU says the Oct. 9 column in The Beacon, the Diocese newspaper, indirectly opposed the election of Obama because of his pro-choice stance on abortion. While the Bishop did not mention Obama by name or expressly tell parishioners not to vote for him, he said, "Along with 108 members of Congress, the present democratic candidate for President continues his strong support for the Freedom of Choice Act. In a speech before the Planned Parenthood Action Fund last year, he made the promise that the first thing he would do as President would be to sign the Freedom of Choice Act. What a choice for a new President!" AU executive director Rev. Barry Lynn said, "Bishop Serratelli is essentially telling congregants that they have to vote against Obama or they'll lose basic freedoms."

AU also wants the IRS to investigate Rock Christian Fellowship in Espanola, NM, for posting a large display that encourages voters to support Republican candidates over Democratic candidates. According to the AU complaint, the display had a picture of an aborted fetus with the last names Obama, Udall (referring to Tom Udall, a Democratic U.S. Senate candidate in New Mexico) and Lujan (referring to Ben Ray Lujan, Jr., a Democratic congressional candidate for New Mexico's 3rd district) underneath it. Next to that picture is a photo of a healthy baby with the last names of Republican presidential candidate John McCain, Steven Pearce, the Republican Senate candidate, and Daniel East, the Republican congressional candidate from New Mexico's 3rd district, underneath it. AU also notes that Michael Naranjo, the pastor of the church, told the Santa Fe New Mexican that his purpose is "educating on who stands pro-life and who is pro-death" and that "I'd rather lose my 501(c)(3) than my soul."

On Oct. 30, AU filed an IRS complaint against the General Baptist State Convention of North Carolina for engaging in partisan electioneering. The Convention hosted Michelle Obama, wife of Democratic presidential nominee Barack Obama, at an event on Oct. 29. According to AU, Michelle Obama praised her husband and told the group about the type of president that her husband would be. AU also stated in its IRS complaint that Ms. Obama's "appearance took on the trappings of a campaign rally, and during it Ms. Obama promoted her husband's candidacy and appealed for votes." Rev. Rule 2007-41 provides factors that determine if prohibited campaign intervention has occurred when a political candidate speaks at a tax-exempt organization's event. One factor used is whether the organization gave an opportunity for the opposing candidate to appear. It is not known if the McCain campaign was provided an opportunity to speak. In his letter to the IRS, Lynn said that the "appearance by Ms. Obama before this religious group raises a host of issues, and I urge the IRS to investigate the matter."

Many IRS complaints that have surfaced over the past few months may be eliminated if the organizations that are engaging in the potentially prohibited activities have more guidance up front. A bright-line rule would not only prevent organizations from unknowingly participating in prohibited activities, but it would also enable organizations to engage in issue advocacy without the fear of unintentionally violating rules that are too vague for many organizations to understand.