Moreover, even with these facts begging for a fight with the IRS, the case shows the IRS has almost no teeth. A church can give up the tax-exempt letter ruling, and continue on after that date so long as it doesn't actively endorse or oppose a candidate. A church can then apply for another letter ruling at some point in the future if it chooses to do so. In this way, the church can continue on with its activity with virtually no interruption. The IRS regulations are clear that, while churches may not endorse or oppose a candidate for political office, churches may educate about the candidates' viewpoints.
Education can take the form of sermons, forums, debates, or voter guides.
The church may educate about its doctrinal positions that are relevant to the political races. Moreover, churches can engage in lobbying for or against legislation so long as churches do not devote more than a substantial part of their overall activity toward lobbying efforts. Indeed, no church has ever lost its tax-exempt status for engaging in too much lobbying. Despite the huffing and puffing of groups like Americans United for Separation of Church and State or People for the American Way, they are no more powerful than the wolf blowing against the little pig's brick house. I am sure that these organizations will try to terrorize pastors into silence, but everyone should know that, instead of a muzzle, this case is actually a megaphone for churches.