In an unusual case, 31 religious leaders in Ohio have written to the IRS objecting to inaction on a complaint against two Ohio mega-churches and their affiliates. The complaint filed in January alleges violation of the tax law's prohibition on partisan electoral activity by 501(c)(3) groups, which include religious organizations. Fairfield Christian Church, World Harvest Church and their respective affiliates, according to the group of pastors, carried out activities intended to help Republican Secretary of State Kenneth Blackwell in his bid for Ohio's governorship.