The Internal Revenue Service (IRS) held a phone forum on the role tax exempt organizations can play in the electoral process, addressing issues of political activity, lobbying and issue advocacy. 501(c)(3) organizations can educate voters, register voters, and encourage higher voter turnout, as long as the activity is carried out in an unbiased way. According to BNA Money and Politics ($$), the IRS is concentrating on issue advocacy because it is increasingly finding situations that are not covered under the precedential guidance in Revenue Ruling 2007-41. Overall, the types of alleged prohibited political activity IRS has seen since it began its political activity program to follow up on referrals of misconduct in 2004 include: organizations distributing diverse materials encouraging people to vote for candidates, religious leaders using the pulpit to endorse or oppose particular candidates, candidates speaking in their roles as candidates at officials functions of exempt organizations, organizations placing signs on their properties showing support for particular candidates, organizations disseminating improper voter guides or candidate ratings, organizations criticizing or supporting candidates on the their Web sites or through links to another Webs site, organizations officially verbally endorsing candidates, and organizations making cash contributions to a candidate's political campaign.