The corporate tax bill has been sent out of conference without provisions from the "Free Speech Restoration Act," which would have allowed churches to endorse candidates and fund partisan electioneering activities. However, that has not stopped a rash of churches from directly or indirectly endorsing candidates this election season. Under the Internal Revenue Code, all organizations exempt under section 501(c)(3), including religious organizations, 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. Clergy, members of congregations, and others can endorse candidates on their own behalf, volunteer for campaigns, or even run for public office, so long as they do not use the resources of a 501(c)(3) organization. However, there are no regulations that clearly define what activities are allowable and what are not. Consequently, some religious organizations have pushed the boundaries of the law, even directly endorsing candidates from the pulpit. Campaigns and candidates have also sought support from religious organizations, and this year has seen a new push in that direction. Nonprofits are calling upon the Internal Revenue Service (IRS) to investigate violations. Americans United for Separation of Church and State filed complaints regarding churches such as the First Baptist Church of Springdale, AR, and Friendship Missionary Baptist Church of Miami, FL. The current fight over the right to endorse candidates from the pulpit is not new. This year has seen complaints ranging from charges against Jerry Falwell for using his ministry to support Republicans to African-American churches endorsing Democrats. Current laws allow unlimited 501(c)(3) time and money to address issues, including comment on public issues from the pulpit, in newsletters, etc.; engage in public education campaigns; publish pamphlets, research, newsletters and analysis; litigate; comment on proposed regulations; participate in agency and commission proceedings and nonpartisan voter education, registration and get out the vote activities.