From today's BNA: According to Martha Sullivan, Director of the Internal Revenue Service Exempt Organizations Division, the IRS is working on approximately 130 cases investigating 501(c)(3) organizations that potentially violated rules during the 2004 presidential election prohibiting them from engaging in political intervention. Of the cases, 50 focus on churches, the most well-known being that against Californias All Saints Episcopal Church. Questionable activities most often include pastors or ministers endorsing specific candidates during services, churches posting signs on their properties or establishing websites endorsing specific candidates, and ministers stating they are not allowed to endorse candidates and then showing videos in support of them. Sullivan said the IRS hopes to release additional guidance on political intervention regulations before the next election season, especially for small churches that are often unaware of the rules.