Nonprofits across the spectrum came out this election season to help voters have a voice. As a result, the United States had a voter turnout of almost 60 percent, the highest since 1968. This election proved nonprofits can "help America vote." When students at the State University College at Oswego encountered resistance from local boards of elections when they tried to register to vote, they were not surprised. In response, a number of students founded SUNY Rock the Vote Challenge, a voter registration drive involving 20 of the 64 SUNY campuses, with help from the New York Public Interest Research Group and other nonprofits. This is one example of how nonprofits came out in force this election season, ranging from progressive election protection groups to evangelical churches. Nonprofits succeeded in getting people registered and out to vote, and serving as poll monitors. This election season nonprofits enabled people to give a voice to their beliefs. Many nonprofits offered resources to help other groups get involved. For examples see the NPAction website. Electionprotection.org, a diverse coalition of nonprofits, gathered an unprecedented 25,000 volunteers who worked together to document thousands of voting problems around the nation and rectify many of them on election day. It remains to be seen how many of the flaws in the Nov. 2 vote were corrected in time to save legal votes, but there is no question that our election system is more robust due to the hard work and diligence of volunteers to not only "rock the vote," but to protect the vote. Churches, who are tax exempt under 501(c)(3) in the tax code, also worked hard to mobilize voters before and on Election Day. There was a huge leap in the intensity and breadth of involvement by religious organizations this election season. Said the Rev. Jerry Johnson, "I am going to try to motivate the pastors to do something, to not be silent, and to become engaged in a long-term process." However, some of this activity created controversy over whether it remained nonpartisan and consistent with the tax code. Increased nonprofit activity has led to increased IRS scrutiny. The IRS says it is currently auditing 60 groups for potential violations of the ban on partisan election activities, including 20 churches. Since March, when a church in Austin allowed the Republican Party to hold a fundraiser in its sanctuary, Americans United for the Separation of Church and State has filed complaints with the Internal Revenue Service against seven houses of worship, charging them with failing to observe the limits on political activity by a tax-exempt, nonprofit religious organization. Two of those complaints involved clergy endorsing candidates from the pulpit, with one minister backing Kerry and the other supporting Bush. There is a bright line drawn by the IRS on electioneering by 501(c)(3)s. Groups exempt under 501(c)(3) can talk about issues in an unlimited way, but they cannot urge people to vote for or against a candidate, directly or indirectly. This has become a controversial issue for some churches that want to change the tax code to allow church electioneering. See the OMB Watch website for more background.