In 2005 a complaint was filed with the Internal Revenue Service (IRS) charging that Focus on the Family, a 501(c)(3), violated IRS guidelines because of increased political campaign activity. Citizens for Responsibility and Ethics in Washington (CREW) alleged that Dobson violated IRS code by using Focus on the Family resources to campaign for or endorse Republican candidates. The Citizens Project in Colorado also filed a complaint against Focus on the Family due to a magazine article that used persuasive language to imply support for Bush. The Denver Post reports that the IRS has now determined that Focus on the Family chairman James Dobson's endorsement of 2004 Republican candidates did not call for the revocation of the organization's tax-exempt status. After an audit, the IRS ruled that Dobson acted as an individual and not on behalf of the nonprofit. The IRS does not release audit findings, but audited organizations may do so. And according to the letter the IRS sent to Focus on the Family, the audit; "Revealed that Dr. Dobson's reported remarks did not occur in publications of Focus on the Family, did not occur at functions of Focus on the Family, and did not involve Dr. Dobson suggesting that he was speaking as a representative of Focus on the Family."