The fall campaigns may seem far away, but the Internal Revenue Service (IRS) program to enforce the ban on partisan activity by charities and religious organizations has already kicked into overdrive, with big cases left over from 2004 and new complaints being filed. On March 22, a complaint filed against the Pennsylvania Pastors Network (PPN) alleged a recent get-out-the-vote training improperly featured Sen. Rick Santorum (R-PA), without inviting his opponent for re-election. The following week an attorney for two groups with audits still pending from 2004, the National Association for the Advancement of Colored People (NAACP) and All Saints Episcopal Church of Pasadena, CA, took action to force resolution of their cases. Law bars the IRS from commenting on individual cases. A recent New York Times report described a March 6 get-out-the-vote training held in Valley Forge, PA, sponsored by the PPN, a coalition of four conservative organizations. The group's purpose is "to help educate the church regarding the key social and cultural issues of the day." The training agenda included speakers on a variety of church issue advocacy efforts and Santorum, who is running in Pennsylvania for re-election to the U.S. Senate this year. Bob Casey, his Democratic opponent, was not present or listed as an invited speaker. Santorum spoke to the 125 participants in a seven-minute video presentation, urging pastors to be vocal on a proposed constitutional ban on same-sex marriage. PPN then gave out copies of Santorum's new book, It Takes a Family, which master of ceremonies Colin Hanna praised. One of the speakers, Rev. Frank Pavone of Priests for Life, stressed that control of the Senate is important when Supreme Court vacancies occur, and "this particular president needs the kind of support that he has today but might not necessarily have after 2006." A few days later, PPN announced that it will hire 10 full-time organizers to help churches get out the vote this year. PPN is comprised of two 501(c)(3) organizations (the Pennsylvania Family Institute and the Urban Family Council) and two 501(c)(4) organizations (Let Freedom Ring and the Pro-Life Federation). Groups exempt under Section 501(c)(3) of the tax code are prohibited from engaging in partisan activities, directly or indirectly. The 501(c)(4) groups can endorse candidates, but a joint effort that includes the 501(c)(3)s must be nonpartisan. The Times article noted that the event "could define the boundaries for churches and other groups." The situation is complicated, since work on ballot initiatives is considered lobbying and is permissible for 501(c)(3) organizations. The training was recorded by a member of Americans United for Separation of Church and State (AU), which gave the tape to the Times. On March 21, AU issued a statement, calling the training an "under-the-radar" drive to support Santorum. On March 22, Citizens for Responsibility and Ethics in Washington (CREW) filed a complaint against PPN, asking the IRS for an investigation and saying PPN "may be engaged in prohibited electioneering by openly endorsing candidates for public office." The complaint noted that the IRS 2004 compliance program found that nine organizations gave "improperly preferential treatment to certain candidates by permitting them to speak at functions." A recent IRS Fact Sheet states that when public officials who are also running for office make appearances at organizational events, the group must "maintain[s] a nonpartisan atmosphere on the premises or at the event where the candidate is present." The IRS will have to determine if the facts and circumstances of the PPN training pass this test. Colin Hanna, president of Let Freedom Ring, released a statement, March 23, calling CREW's complaint groundless and predicting that it will be dismissed. A 2004 complaint against Let Freedom Ring, filed by CREW, was dismissed. Hanna said PPN is a project of Let Freedom Ring, which is 501(c)(4) organization, but the invitation to the event listed all four coalition members as sponsors. He also said "all costs and expenses of putting on the Pastors Convocation were paid by Let Freedom Ring," and accused CREW of being a "partisan front group." NAACP and All Saints Church Seek Resolution of 2004 Cases In related news, the IRS still has cases pending from the 2004 election. On March 29, the NAACP issued a press release, announcing steps it has taken to force the case into court if the IRS does not close it favorably within six months. In January 2005, the IRS asked the NAACP for documents as part of its examination of a 2004 speech by Chairman Julian Bond that criticized Bush administration policies on education, the economy and the war in Iraq. The NAACP refused to turn over the documents, because it said the timing of the audit (before the end of the tax year) was improper and the action was politically motivated. At that point the case became a stalemate. In the release, NAACP General Counsel Dennis Hayes said, "Although the IRS has not contacted us in over a year, the agency recently released guidance confirming that the agency continues to believe that it can investigate charities for criticizing governmental policies. The chilling effect of the IRS actions is profound, and the NAACP cannot stand by and allow our constitutional freedoms to be eroded." NAACP President Bruce Gordon noted that the IRS is "dragging its feet" on Freedom of Information Act requests, and "it seems that the government's strategy is to delay and withhold information in the hope that we'll concede. Well, the NAACP doesn't give up so easily." To force a resolution the NAACP has paid what it estimates it would owe if the IRS found it has violated the ban on partisan activity. The excise tax rate is 10 percent of the cost of a prohibited communication. In this case the NAACP estimated it spent $176.48 to disseminate Bond's speech, so it sent the IRS $17.65. Hayes said this in no way represents an admission of wrongdoing. Instead, the NAACP has filed for a refund of the $17.65. If they do not receive the refund within six months, they will go to court for a review of their claim. All Saints Episcopal church, another group being audited for anti-war statements during the 2004 election, wrote the IRS on March 29 asking if it was still being investigated. All Saints received a letter from the IRS notifying it of the investigation in September 2005, and a follow-up letter the next month. Church officials have not heard from the IRS since that time, although the October IRS letter said a document information request would be coming. All Saints attorney Marcus Owens, of Caplan and Drysdale in Washington, D.C., told BNA that a memo from the IRS chief counsel indicates that the procedure used by the IRS to initiate the case was improper. Owens said, "The church is anxious to receive some indications from the IRS regarding the direction the case is taking." If the case does proceed, All Saints wants the IRS to reconsider the threshold for initiating investigations, which whether a "reasonable belief" that a violation has occurred.