AU files complaints with IRS about illegal church electioneering.

In the run-up to the election, Americans United filed seven complaints with the Internal Revenue Service dealing with improper church electioneering.

Through Project Fair Play, AU educates churches about federal tax law provisions governing political activity by nonprofits. Churches are free to speak out on public issues, but they may not endorse candidates.

The new reports include:

* Light of the World Christian Center, Topeka, Kan.: After an address by incumbent Attorney General candidate Phill Kline, this congregation gave $1,339 to a company owned by Kline's wile, SWT Communications. SWT has a history of making contributions to Kline's campaigns. In light of the Republican's effort to build a church-based political machine, AU urged the IRS to investigate the arrangement.

* Living Word Christian Center, Brooklyn Park, Minn.: Pastor Mac Hammond endorsed U.S. House candidate Michele Bachmann from the pulpit, telling congregants, "But, and you know, we can't publicly endorse as a church and would not any candidate but I can tell you personally that I'm going to vote for Michelle Bachman. Because, you know, because, you know, I've come to know her, what she stands for and I want her to share her testimony with you tonight." Bachmann, a Republican, then discussed her candidacy with the crowd and sought votes.

* Temple of Deliverance, Memphis, Tenn.: The church hosted a rally for Democratic Senate candidate Harold Ford. After questions were raised, Ford's campaign claimed it paid to use the church, but AU noted that the church's pastor, Bishop G.E. Patterson, personally attended the event and welcomed rally goers. The Nov. I gathering was attended by Ford, former president Bill Clinton and other Democratic officials.

* Bethel AME Church, Cambridge, Md.: The church hosted a rally for Democratic gubernatorial candidate Martin O'Malley and other Democratic candidates on Nov. 2. O'Malley and others sought votes and were introduced by the pastor. Churches may host educational forums featuring all candidates but not partisan rallies.

* Sioux City Baptist Church, Sioux City, Iowa: On Oct. 29, the church made available biased voter guides produced by the Iowa Christian Alliance, a 501(c)(4) organization. The guides violated several standards established by the IRS and were clearly stacked to favor Republican hopefuls.

* Mount Ennon Baptist Church, Clinton, Md.: The church's pastor attacked Republican senatorial candidate Michael Steele from the pulpit Nov. 5 while Steele's opponent, Benjamin Cardin, sat in the front row.

* Lakeview Assembly of God, Hot Springs, Ark.: The church hosted Republican gubernatorial candidate Asa Hutchinson on Oct. 15. It placed an ad in the local newspaper inviting people to hear Hutchinson speak, identifying him as the GOP candidate. Hutchinson's Democratic opponent was not on the program.

In addition to the IRS complaints, AU also took aim at faulty Religious Right voter guides being circulated in many states. On Oct. 31, AU issued a press statement urging churches not to distribute the election materials.

AU staffers examined many guides published by groups like the Christian Coalition and affiliates of Focus on the Family and found them slanted and clearly stacked to promote ultra-conservative candidates.

"These guides are clearly partisan and deceptive," said Lynn. "Houses of worship should not be part of the Religious Right's unethical and legally problematic campaign to intervene in elections."