On Feb. 15, the Internal Revenue Service (IRS) notified a Liberty City, FL, church that it is under investigation for engaging in partisan political activity. The investigation stems from an October 2004 appearance at a service by Democratic presidential candidate Sen. John Kerry (D-MA). If the church is found to have engaged in prohibited political activity, it could lose its tax-exempt status. In a 10-page letter to the Friendship Missionary Baptist Church, the IRS wrote, "a reasonable belief exists that [the church] engaged in political activities that could jeopardize its tax-exempt status as a church." Included with the letter is a 21-question inquiry regarding the pastor's alleged endorsement of Kerry, coordination with the Kerry campaign, and solicitation of contributions. The inquiry was prompted by an Oct. 13, 2004, request to the IRS by watchdog group Americans United for Separation of Church and State (Americans United). The IRS, in their letter to Friendship Missionary, also noted the publication of an Americans United press release in Tax Analyst. Federal tax law prohibits all 501(c)(3)s, including churches, from intervening in political campaigns. They may not "participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or opposition to any candidate for public office". The prohibition has been interpreted very broadly in order to avoid use of tax deductible contributions for electioneering, which would result in a taxpayer subsidy for campaigns. The Rev. Gaston Smith informed his congregation about the inquiry. He stated that "visits by political candidates are nothing new and the 75-year-old church did not violate the tax code." He noted that during the previous week, Miami-Dade mayoral candidates Jimmy Morales, a Democrat, and Carlos Alvarez, a Republican who was later elected, made campaign stops there. According to Friendship Ministry, the service was nothing out of the ordinary. The service schedule consisted of praise and worship, followed by Smith's sermon and altar call. Kerry then spoke for approximately five minutes and was followed by the Revs. Jesse Jackson and Al Sharpton. However, a conflicting report by Americans United stated, "During the service, the church's pastor ... introduced Kerry as 'the next president of the United States' and told the crowd that 'to bring our country out of despair, despondency and disgust, God has John Kerry.'" In determining whether a 501(c)(3) activity constitutes impermissible campaign intervention, the IRS will examine an activity based on all the surrounding "facts and circumstances," examining the content and timing of the message, the intended audience for the message, and the organization's history of engaging in similar activities. While Friendship Ministry declined to ponder the motivation of the IRS inquiry, Rep. Kendrick Meek (D-FL) charged that the complaint came from outsider groups that may be specifically targeting black churches. In a Miami Herald article, he stated that two other Miami-area churches received inquiry notices last year, but declined to name them or discuss the probes. Last year, the IRS was criticized for investigating whether a speech by Julian Bond, Chairman of the National Association for the Advancement of Colored People, criticizing Bush administration policies, violated the prohibition on 501(c)(3) electioneering. The NAACP has said that the probe was politically motivated and meant to discourage the organization's efforts to register black voters.