The case included several hundred pages of newspaper articles where other churches had invited candidates to speak in services where the IRS did nothing. The Church at Pierce Creek sought to make headlines when it took out full-page ads in USA Today and the Washington Times. This is the first case in history where a church has ever lost its tax-exempt letter ruling. It is the most outrageous set of facts, because the full-page ads essentially put a target in the church's front yard. The IRS regulations are clear that, while churches may not endorse or oppose a candidate for political office, churches may educate congregations regarding 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 they 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 and People for the American Way, they are no more powerful than the wolf blowing against the little pig's proverbial brick house.