FYI - There is a great article in the Wall Street Journal that cuts right to the heart of the question of issue advoacy and nonprofits during election time. "The IRS could eliminate much of the confusion by adopting the same standard the Supreme Court did in Buckley v. Valeo and not consider anything other than "communications that expressly advocate the election or defeat of a clearly identified candidate." It has resisted doing that out of a belief that the language would allow too much election-influencing activity among nonprofits. The IRS claims that it has "clear and concrete" criteria for determining who gets investigated. If so, maybe the agency could share them with the public." Wall Street Journal 12/14/04