During an American Institute of Certified Public Accountants not-for-profit industry conference Internal Revenue Service (IRS) Exempt Organizations Director Lois Lerner told participants that the IRS will be closely watching the political activities of exempt charities as the 2008 presidential election season gets underway. Lerner said, "it's going to be a very interesting year." The IRS has already begun monitoring contributions 501(c)(3) organizations have made to political action committees and those made directly to a candidate. A 2006 audit of these types of contribution problems found the same results of a 2004 audit.