Americans United for the Separation of Church and State (AU) have asked the Internal Revenue Service (IRS) to investigate the Roman Catholic Diocese of Providence, R.I., because of an article written by Bishop Thomas Tobin criticizing Republican presidential candidate Rudy Giuliani for his position on abortion. The article appeared in the diocese's official publication and said he would never support a candidate who supports legalized abortion. The IRS's recent Revenue Ruling 2007-41 states that in order for an organization "to remain tax exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions of the organization."