A Catholic anti-abortion group, Catholic Answers, recently announced it will form a new organization, Catholic Answers Action, after a 2004 complaint filed with the Internal Revenue Service (IRS) claimed its Voter's Guide for Serious Catholics was a partisan intervention in that year's election. The new group is a social welfare organization exempt under 501(c)(4) of the tax code, and is not subject to the ban on partisan activity that applies to charities and religious organizations under section 501(c)(3). It intends to publish a similar 2006 version of its voter guide.