As the 2008 election nears, the Internal Revenue Service (IRS) will reportedly contact and educate groups about the limits on political activity. As the press calls in a warning about nonprofits' (501(c)(4)'s) involvement in elections, the IRS has responded. According to BNA Money and Politics; ($$) Lois Lerner, IRS's exempt organizations director, said in a news briefing that the new look at compliance by organizations exempt under tax code Section 501(c)(4) would be in addition to an ongoing program to assure compliance by Section 501(c)(3) charitable organizations. Lerner noted that there are major differences in the rules for the two types of groups. The 501(c)(4) entities, known generally as "social welfare" organizations, are allowed to be involved in political campaigns, as long as it is not their "primary purpose." The IRS also plans on looking at direct contributions to political candidates, which 501(c)(3) charities are prohibited from doing. To read the 2008 IRS "implementing guidelines" for exempt organizations, click here.