Meanwhile, Americans United for Separation of Church and State has historically led the way in filing complaints about specific abuses that came to their attention; never hesitating to drop a dime on any religious institution left, right or center that abused the privilege, and has in fact, been notoriously even-handed about it.

That's why I think it is helpful for people who are concerned that the IRS is singling out the UCC or indeed, the Obama campaign, to listen to AU on this. (see below) They don't see a cause for concern about Obama's appearance at the UCC convention. But they also don't even raise an eyebrow about the IRS' intentions.

My hunch is that the IRS found it necessary to do due diligence in such a high profile case to avoid even the appearance of looking the other way. My hunch is also that the facts will shake out in the UCC's favor and that little will come of it. But it is important to stress that contrary to what you may have heard, the IRS has merely set in motion a routine, and not unexpected inquiry about the matter, and the UCC's tax-exempt status is not in any way being threatened. Yes, it is a pain in the ass for the UCC and a minor PR blip for Obama. But really, I think that is all.

Here is Americans United's press release on the matter.

IRS Investigation Of United Church Of Christ Will Be Closely Watched, Says Americans United

Wednesday, February 27, 2008

Tax Agency's Action Reminds Religious Leaders That Candidate Appearances Can Be Problematic, Says AU's Lynn

An Internal Revenue Service investigation of the United Church of Christ will be closely watched by religious and political leaders around the country, according to Americans United for Separation of Church and State
UCC officials announced yesterday that the IRS is investigating the denomination for hosting presidential candidate Barack Obama at its 2007 national convention.

Church officials say Obama, a member of the church and U.S. senator from Illinois, was invited to speak to the June gathering in Hartford, Conn., before he announced his candidacy. They say Obama, as the highest ranking UCC person in public office, was asked to talk about the role of faith in public life.

Americans United has waged a national campaign to educate religious leaders about the rules governing election involvement and, on occasion, has filed complaints with the IRS about apparent violations of tax law.

"We did not file a complaint with the IRS about the Obama appearance," said the Rev. Barry W. Lynn, Americans United executive director. "We looked into the situation and did not see a violation of IRS rules. We saw no evidence of UCC officials seeking to appear to endorse his candidacy.

"The IRS has indicated," Lynn continued, "that public officials can appear at religious gatherings to address issues even if they are candidates. However, the sponsoring group may not use the occasion to officially endorse or otherwise support the candidate's campaign."

Lynn, an ordained minister in the United Church of Christ, said the investigation is a clear reminder that the IRS is aggressively looking into allegations of political activity by tax-exempt groups.

"Candidates love to take their campaigns into the church sanctuaries," Lynn noted, "but clergy should be very wary of allowing this to happen. Candidates have nothing to lose, but houses of worship do."

Americans United has filed 11 complaints with the IRS about electioneering by religious institutions since January 2007. They include the Catholic Diocese of Providence (R.I.) for opposing presidential candidate Rudy Giuliani, Liberty University (Lynchburg, Va.) for endorsing presidential candidate Mike Huckabee and Pentecostal Temple Church of God in Christ (Las Vegas, Nev.) for endorsing Obama.

The IRS is currently investigating First Southern Baptist Church of Buena Park, Calif., for electioneering. Americans United filed a complaint with the tax agency last August after Pastor Wiley S. Drake used church letterhead and a church-based radio program to endorse presidential candidate Mike Huckabee.