OMB WATCH REPORT Overcaution and Confusion: The Impact of Ambiguous IRS Regulation of Political Activities by Charities and the Potential for Change November 2007 Summarizes debate from August 2007 panel discussion sponsored by OMB Watch on IRS enforcement of the ban on partisan intervention in elections by 501(c)(3) organizations Summary and Analysis: IRS Revenue Ruling on Charities and Election Activity June 2007 IRS Reports on 2006 Political Activities Enforcement Program, Releases Guidance June 2007