Pennsylvania Pastors Network Nears Line On Tax Code Limits

The new determination of the Internal Revenue Service to enforce the tax code's restrictions on non-profit organizations is about to be tested in Pennsylvania. Today's New York Times reports that the Pennsylvania Pastors Network is holding training sessions to teach clergy how to get their parishioners out to vote in the November election. Hosted by Colin A. Hanna, founder of the conservative advocacy group Let Freedom Ring, the first training session featured a seven-minute videotaped message from , Sen. Rick Santorum who faces a difficult re-election fight. He encouraged the pastors to support a proposed constitutional amendment that would ban gay marriage. The tax code permits non-profits to register voters and to express views on public issues, but they may not support a particular political party or candidate. Inviting just one candidate to speak, singling out one candidate's accomplishments and highlighting a combination of issues tailored to one candidate's campaign are all factors that the I.R.S. considers in determining whether a non-profit has engaged in prohibited partisan activity.