"Margin of Victory," a new political action committee dedicated to turning out Christian voters, has been formed as a political committee exempt under Section 527 of the Internal Revenue Code, which governs PACs. The PAC’s goal is to mobilize Christian voters and “challenge pastors to educate and call their congregations to elect Godly leaders to Congress.” Margin of Victory is sponsored by America 21, a 501(c)(4) organization “whose Mission is to educate, engage, and mobilize Christians to influence national policy at every level.” The effort is a response to the defeat of legislation in the House that would have allowed religious congregations to endorse candidates and spend money on partisan campaign activities. At its news conference announcing the PAC, the group took issue with guidance for religious groups published by the IRS in July, which said praise or criticism of candidates can, in some circumstances, fall into the category of prohibited support or opposition. They agreed with the IRS that congregations cannot explicitly endorse candidates or make campaign contributions. For more background see our article on church electioneering and IRS Publication 1828, Tax Guide for Churches and Religious Organizations.