REV. JORDAN AT CINCINNATI AME: "We are asking you to support him. I'm not worried about a 501 (c) (3) doctrine. We are asking you to support him." http://abcnews.go.com/Politics/NotedNow/story?id=156246 Internal Revenue Code section 501(c)(3) organizations (including churches) are "absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office." (IRS Pub.1828) As it did in 1992, 1996 and 2000, the IRS issued an election year advisory this past April reminding 501(c)(3) organizations of this prohibition. In its recent advisory letter, the IRS referenced a case, Branch Ministries vs. Rossotti. 211 F.3d 137 (D.C. Cir. 2000). In this case an appeals court upheld the revocation of a church's tax-exempt status because the church engaged in political activities. Just prior to the 1992 presidential election, the church published newspaper ads titled "Christians Beware" and asserted that then-Governor Clinton's positions on abortion, homosexuality, and the distribution of condoms to teenagers in schools violated Christian teaching. The court found that the church's political activity violated the Internal Revenue Code's prohibition on intervening in political campaigns.