pisshead
11-09-2005, 10:40 PM
The First Amendment to the Constitution tells us that:
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances.
This does not mean that churches are not to participate in politics as many might have you believe, but that government is not in any way to meddle in religion. Government should not be involved in the workings of churches. The granting of non-profit status and the giving of government grants to churches is a means by which government can manipulate churches. This most recent issue with All Saints Episcopal Church in Pasadena is a perfect example of this. By controlling key purse strings of a church, the government has the ability to manipulate them down to the message coming from the pulpit.
Pastors nationwide need to see this for what it truly is and not let their churches and the freedom to preach their own message be bought off by the federal government.
RELATED:Antiwar Sermon Brings IRS Warning (http://infowars.com/articles/ps/religion_conservatives_irked_by_irs_probe.htm#anti war_sermon)
Conservatives Also Irked by IRS Probe of Churches
The agency's warning to All Saints is part of a wider look into political activity by nonprofits.
LA Times | November 8, 2005 (http://www.latimes.com/news/local/la-me-irs8nov08,0,1294737,print.story?coll=la-home-headlines)
By Jason Felch and Patricia Ward Biederman
The IRS threat to revoke the tax-exempt status of All Saints Episcopal Church in Pasadena because of an antiwar sermon there during the 2004 presidential election is part of a larger, controversial federal investigation of political activity at churches and nonprofit groups.
Over the last year, the Internal Revenue Service has looked at more than 100 tax-exempt organizations across the country for allegations of promoting â?? either explicitly or implicitly â?? candidates on both ends of the political spectrum, according to the IRS. None have lost their nonprofit status, though investigations continue into about 60 of those.
The IRS denies any political motivation behind the initiative it started last year. The Treasury Department's inspector general found in February that there was some mismanagement of the investigations but no indication of them being used as a political cudgel to silence critics of the Bush administration.
However, the IRS action has triggered an unusual coalition of critics who say they are concerned about the effect on freedom of speech and religion.
When Ted Haggard, head of the 30-million-member National Assn. of Evangelicals, heard about the All Saints case Monday, he told his staff to contact the National Council of Churches, a more liberal group.
Haggard said he personally supports the war in Iraq and probably would not agree with much in the Rev. George Regas' 2004 sermon at All Saints, which was cited by the IRS as the basis for its investigation. But Haggard said he wants to work with the council of churches "in doing whatever it takes to get the IRS to stop" such actions.
"It is a violation of the Constitution for the IRS to threaten that church. It may not be a violation of IRS regulations, but IRS regulations have been wrong," said Haggard, who is pastor of the 12,000-member New Life Church in Colorado Springs.
Robert Edgar, general secretary of the National Council of Churches, cheered when he heard of Haggard's offer, which Edgar said represented a rare reaching out by the evangelical group to the council.
Edgar, a United Methodist minister, former Democratic congressman from Pennsylvania and ex-president of the Claremont School of Theology, said the IRS move against All Saints appeared to be "a political witch hunt on George Regas and progressive ideology. It's got to stop." He stressed that Regas did not endorse a candidate in the sermon.
Edgar said he did not favor a bill repeatedly introduced by Rep. Walter Jones (R-N.C.) that would allow pastors to endorse candidates without putting their church's tax-exempt status at risk. Existing law is adequate, as long as enforcement does not vary for churches with different ideologies, Edgar said.
The tax code prohibits nonprofits from "participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office." The ban includes endorsements, donations, fundraising or any other activity "that may be beneficial or detrimental to any particular candidate."
Advocating for ballot initiatives, as many California churches have done in advance of today's special election, is a separate issue, tax experts said. Churches and other tax-exempt organizations are allowed to engage in lobbying as long as "a substantial part of the organization's activities is not intended to influence legislation."
Savvy churches make sure they don't draw unwanted attention from the IRS, church officials and others said.
When elections near, the Roman Catholic Archdiocese of Los Angeles sometimes sends reminders to local parishes of its guidelines on political action. "We don't endorse or oppose candidates, but we can endorse ballot propositions when there is a moral or ethical issue involved," said archdiocese spokesman Tod Tamberg, who knew of no local Catholic churches under IRS scrutiny.
This weekend, during Mass at the Cathedral of Our Lady of the Angels, Archbishop Roger Mahony endorsed Proposition 73, the state ballot initiative requiring parental notification before an abortion can be performed on a minor.
The Rev. William Turner, senior pastor at New Revelations Missionary Baptist Church in Pasadena, said he has never been questioned by the IRS about political activity at his church, despite his reputation as a supporter of President Bush. "We tell our members to vote their conscience," Turner said. "I've been very careful to preach the Gospel, and I can't get into any problems with the IRS for preaching the Gospel."
The Rev. John Hunter, pastor of 18,000-member First African Methodist Episcopal Church in South Los Angeles, said his church follows the IRS rules. "Churches have to be very careful," he said.
First AME also taps the expertise of member Kerman Maddox, a public relations and political consultant. He tells candidates they can worship at First AME but cannot speak from the pulpit about their candidacy. Instead, he tells them "they can shake hands, pass out literature and campaign to their heart's delight" if they stay off church property. The church doesn't endorse ballot initiatives, he said, and it bans campaign literature at the church.
At All Saints, Rector J. Edwin Bacon on Sunday told the congregants that the guest sermon by Regas, a former rector, on Oct. 31, 2004, had prompted the warning from the IRS. In the sermon, Regas did not instruct parishioners whom to support in the presidential election but said that Jesus would have told the president that his Iraq policies had failed.
The IRS' letter cited a Times article describing Regas' sermon as having triggered the agency's concerns. The church denies it violated tax rules and has retained a Washington law firm to help argue its position.
Using such news reports and tips from the public and interested groups, the IRS identified more than 100 nonprofits that had allegedly intervened politically in the 2004 presidential election. The agency reviewed the cases and selected more than 60 for fuller examination. About of third of those organizations were churches, officials said.
The IRS is barred by law from identifying those nonprofits, and the agency would not comment on the specifics of the All Saints case or others.
Steven Miller, the IRS commissioner of tax-exempt and governmental entities, said there is nothing political about how cases are chosen. Churches need to be more cautious about what they say during election seasons, and make it clear when they're not speaking for the church, Miller said. "If there's no election, there's no potential for intervention.
"The courts have said, yes, you have freedom of speech, but not the right to tax-exempt status," he added.
The best-known target of the IRS initiative is the NAACP. The IRS has cited a July 2004 speech in which the organization's chairman, Julian Bond, criticized the Bush administration's policies on civil rights as the cause for the audit. The NAACP is fighting the audit.
In 1976, Congress passed a law that required audits of churches to be done only if there was a "reasonable basis" to believe a violation had occurred, and made such audits subject to a special approval process from senior IRS officials.
Marcus Owens, the former head of tax-exempt organizations at the IRS and now a private attorney representing All Saints, said that the more recent IRS policy changes lowered the threshold for church audits, allowing front-line IRS agents to pursue probes with only cursory approval from above.
"This is exactly the sort of 1st Amendment briar patch the Congress wanted to keep the IRS out of," said Owens. The IRS disputed Owens' contention, saying audits still face a rigorous approval process by high-level agency officials.
On Monday, Regas did a half a dozen interviews with reporters from local and national newspapers, radio and television. And he was inundated with phone calls and e-mail messages, "all positive," he said.
When he was asked if he had any regrets about his 2004 sermon, he said: "No regrets. I only wish I had preached it with greater intensity
Antiwar Sermon Brings IRS Warning
All Saints Episcopal Church in Pasadena risks losing its tax-exempt status because of a former rector's remarks in 2004.
LA Times | November 7, 2005
By Patricia Ward Biederman and Jason Felch
The Internal Revenue Service has warned one of Southern California's largest and most liberal churches that it is at risk of losing its tax-exempt status because of an antiwar sermon two days before the 2004 presidential election.
Rector J. Edwin Bacon of All Saints Episcopal Church in Pasadena told many congregants during morning services Sunday that a guest sermon by the church's former rector, the Rev. George F. Regas, on Oct. 31, 2004, had prompted a letter from the IRS.
In his sermon, Regas, who from the pulpit opposed both the Vietnam War and 1991's Gulf War, imagined Jesus participating in a political debate with then-candidates George W. Bush and John Kerry. Regas said that "good people of profound faith" could vote for either man, and did not tell parishioners whom to support.
But he criticized the war in Iraq, saying that Jesus would have told Bush, "Mr. President, your doctrine of preemptive war is a failed doctrine. Forcibly changing the regime of an enemy that posed no imminent threat has led to disaster."
On June 9, the church received a letter from the IRS stating that "a reasonable belief exists that you may not be tax-exempt as a church â?¦ " The federal tax code prohibits tax-exempt organizations, including churches, from intervening in political campaigns and elections.
The letter went on to say that "our concerns are based on a Nov. 1, 2004, newspaper article in the Los Angeles Times and a sermon presented at the All Saints Church discussed in the article."
The IRS cited The Times story's description of the sermon as a "searing indictment of the Bush administration's policies in Iraq" and noted that the sermon described "tax cuts as inimical to the values of Jesus."
As Bacon spoke, 1984 Nobel Peace Prize winner Archbishop Desmond Tutu, a co-celebrant of Sunday's Requiem Eucharist, looked on.
"We are so careful at our church never to endorse a candidate," Bacon said in a later interview.
"One of the strongest sermons I've ever given was against President Clinton's fraying of the social safety net."
Telephone calls to IRS officials in Washington, D.C., and Los Angeles were not returned.
On a day when churches throughout California took stands on both sides of Proposition 73, which would bar abortions for minors unless parents are notified, some at All Saints feared the politically active church had been singled out.
"I think obviously we were a bit shocked and dismayed," said Bob Long, senior warden for the church's oversight board. "We felt somewhat targeted."
Bacon said the church had retained the services of a Washington law firm with expertise in tax-exempt organizations.
And he told the congregation: "It's important for everyone to understand that the IRS concerns are not supported by the facts."
After the initial inquiry, the church provided the IRS with a copy of all literature given out before the election and copies of its policies, Bacon said.
But the IRS recently informed the church that it was not satisfied by those materials, and would proceed with a formal examination. Soon after that, church officials decided to inform the congregation about the dispute.
In an October letter to the IRS, Marcus Owens, the church's tax attorney and a former head of the IRS tax-exempt section, said, "It seems ludicrous to suggest that a pastor cannot preach about the value of promoting peace simply because the nation happens to be at war during an election season."
Owens said that an IRS audit team had recently offered the church a settlement during a face-to-face meeting.
"They said if there was a confession of wrongdoing, they would not proceed to the exam stage. They would be willing not to revoke tax-exempt status if the church admitted intervening in an election."
The church declined the offer.
Long said Bacon "is fond of saying it's a sin not to vote, but has never told anyone how to vote. We don't do that. We preach to people how to vote their values, the biblical principles."
Regas, who was rector of All Saints from 1967 to 1995, said in an interview that he was surprised by the IRS action "and then I became suspicious, suspicious that they were going after a progressive church person."
Regas helped the current church leadership collect information for the IRS on his sermon and the church's policies on involvement in political campaigns.
Some congregants were upset that a sermon citing Jesus Christ's championing of peace and the poor was the occasion for an IRS probe.
"I'm appalled," said 70-year-old Anne Thompson of Altadena, a professional singer who also makes vestments for the church.
"In a government that leans so heavily on religious values, that they would pull a stunt like this, it makes me heartsick."
Joe Mirando, an engineer from Burbank, questioned whether the 3,500-member church would be under scrutiny if it were not known for its activism and its liberal stands on social issues.
"The question is, is it politically motivated?" he said. "That's the underlying feeling of everyone here. I don't have enough information to make a decision, but there's a suspicion."
Bacon revealed the IRS investigation at both morning services. Until his announcement, the mood of the congregation had been solemn because the services remembered, by name, those associated with the church who had died since last All Saints Day.
Regas' 2004 sermon imagined how Jesus would admonish Bush and Kerry if he debated them. Regas never urged parishioners to vote for one candidate over the other, but he did say that he believes Jesus would oppose the war in Iraq, and that Jesus would be saddened by Bush's positions on the use and testing of nuclear weapons.
In the sermon, Regas said, "President Bush has led us into war with Iraq as a response to terrorism. Yet I believe Jesus would say to Bush and Kerry: 'War is itself the most extreme form of terrorism. President Bush, you have not made dramatically clear what have been the human consequences of the war in Iraq.' "
Later, he had Jesus confront both Kerry and Bush: "I will tell you what I think of your war: The sin at the heart of this war against Iraq is your belief that an American life is of more value than an Iraqi life. That an American child is more precious than an Iraqi baby. God loathes war."
If Jesus debated Bush and Kerry, Regas said, he would say to them, "Why is so little mentioned about the poor?''
In his own voice, Regas said: ''The religious right has drowned out everyone else. Now the faith of Jesus has come to be known as pro-rich, pro-war and pro-Americanâ?¦. I'm not pro-abortion, but pro-choice. There is something vicious and violent about coercing a woman to carry to term an unwanted child."
When you go into the voting booth, Regas told the congregation, "take with you all that you know about Jesus, the peacemaker. Take all that Jesus means to you. Then vote your deepest values."
Owens, the tax attorney, said he was surprised that the IRS is pursuing the case despite explicit statements by Regas that he was not trying to influence the congregation's vote.
"I doubt it's politically motivated," Owens said. ""I think it is more a case of senior management at IRS not paying attention to what the rules are."
According to Owens, six years ago the IRS used to send about 20 such letters to churches a year. That number has increased sharply because of the agency's recent delegation of audit authority to agents on the front lines, he said.
He knew of two other churches, both critical of government policies, that had received similar letters, Owens said.
It's unclear how often the IRS raises questions about the tax-exempt status of churches.
While such action is rare, the IRS has at least once revoked the charitable designation of a church.
Shortly before the 1992 presidential election, a church in Binghamton, N.Y., ran advertisements against Bill Clinton's candidacy, and the tax agency ruled that the congregation could not retain its tax-exempt status because it had intervened in an election.
Bacon said he thought the IRS would eventually drop its case against All Saints.
"It is a social action church, but not a politically partisan church," he said.
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances.
This does not mean that churches are not to participate in politics as many might have you believe, but that government is not in any way to meddle in religion. Government should not be involved in the workings of churches. The granting of non-profit status and the giving of government grants to churches is a means by which government can manipulate churches. This most recent issue with All Saints Episcopal Church in Pasadena is a perfect example of this. By controlling key purse strings of a church, the government has the ability to manipulate them down to the message coming from the pulpit.
Pastors nationwide need to see this for what it truly is and not let their churches and the freedom to preach their own message be bought off by the federal government.
RELATED:Antiwar Sermon Brings IRS Warning (http://infowars.com/articles/ps/religion_conservatives_irked_by_irs_probe.htm#anti war_sermon)
Conservatives Also Irked by IRS Probe of Churches
The agency's warning to All Saints is part of a wider look into political activity by nonprofits.
LA Times | November 8, 2005 (http://www.latimes.com/news/local/la-me-irs8nov08,0,1294737,print.story?coll=la-home-headlines)
By Jason Felch and Patricia Ward Biederman
The IRS threat to revoke the tax-exempt status of All Saints Episcopal Church in Pasadena because of an antiwar sermon there during the 2004 presidential election is part of a larger, controversial federal investigation of political activity at churches and nonprofit groups.
Over the last year, the Internal Revenue Service has looked at more than 100 tax-exempt organizations across the country for allegations of promoting â?? either explicitly or implicitly â?? candidates on both ends of the political spectrum, according to the IRS. None have lost their nonprofit status, though investigations continue into about 60 of those.
The IRS denies any political motivation behind the initiative it started last year. The Treasury Department's inspector general found in February that there was some mismanagement of the investigations but no indication of them being used as a political cudgel to silence critics of the Bush administration.
However, the IRS action has triggered an unusual coalition of critics who say they are concerned about the effect on freedom of speech and religion.
When Ted Haggard, head of the 30-million-member National Assn. of Evangelicals, heard about the All Saints case Monday, he told his staff to contact the National Council of Churches, a more liberal group.
Haggard said he personally supports the war in Iraq and probably would not agree with much in the Rev. George Regas' 2004 sermon at All Saints, which was cited by the IRS as the basis for its investigation. But Haggard said he wants to work with the council of churches "in doing whatever it takes to get the IRS to stop" such actions.
"It is a violation of the Constitution for the IRS to threaten that church. It may not be a violation of IRS regulations, but IRS regulations have been wrong," said Haggard, who is pastor of the 12,000-member New Life Church in Colorado Springs.
Robert Edgar, general secretary of the National Council of Churches, cheered when he heard of Haggard's offer, which Edgar said represented a rare reaching out by the evangelical group to the council.
Edgar, a United Methodist minister, former Democratic congressman from Pennsylvania and ex-president of the Claremont School of Theology, said the IRS move against All Saints appeared to be "a political witch hunt on George Regas and progressive ideology. It's got to stop." He stressed that Regas did not endorse a candidate in the sermon.
Edgar said he did not favor a bill repeatedly introduced by Rep. Walter Jones (R-N.C.) that would allow pastors to endorse candidates without putting their church's tax-exempt status at risk. Existing law is adequate, as long as enforcement does not vary for churches with different ideologies, Edgar said.
The tax code prohibits nonprofits from "participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office." The ban includes endorsements, donations, fundraising or any other activity "that may be beneficial or detrimental to any particular candidate."
Advocating for ballot initiatives, as many California churches have done in advance of today's special election, is a separate issue, tax experts said. Churches and other tax-exempt organizations are allowed to engage in lobbying as long as "a substantial part of the organization's activities is not intended to influence legislation."
Savvy churches make sure they don't draw unwanted attention from the IRS, church officials and others said.
When elections near, the Roman Catholic Archdiocese of Los Angeles sometimes sends reminders to local parishes of its guidelines on political action. "We don't endorse or oppose candidates, but we can endorse ballot propositions when there is a moral or ethical issue involved," said archdiocese spokesman Tod Tamberg, who knew of no local Catholic churches under IRS scrutiny.
This weekend, during Mass at the Cathedral of Our Lady of the Angels, Archbishop Roger Mahony endorsed Proposition 73, the state ballot initiative requiring parental notification before an abortion can be performed on a minor.
The Rev. William Turner, senior pastor at New Revelations Missionary Baptist Church in Pasadena, said he has never been questioned by the IRS about political activity at his church, despite his reputation as a supporter of President Bush. "We tell our members to vote their conscience," Turner said. "I've been very careful to preach the Gospel, and I can't get into any problems with the IRS for preaching the Gospel."
The Rev. John Hunter, pastor of 18,000-member First African Methodist Episcopal Church in South Los Angeles, said his church follows the IRS rules. "Churches have to be very careful," he said.
First AME also taps the expertise of member Kerman Maddox, a public relations and political consultant. He tells candidates they can worship at First AME but cannot speak from the pulpit about their candidacy. Instead, he tells them "they can shake hands, pass out literature and campaign to their heart's delight" if they stay off church property. The church doesn't endorse ballot initiatives, he said, and it bans campaign literature at the church.
At All Saints, Rector J. Edwin Bacon on Sunday told the congregants that the guest sermon by Regas, a former rector, on Oct. 31, 2004, had prompted the warning from the IRS. In the sermon, Regas did not instruct parishioners whom to support in the presidential election but said that Jesus would have told the president that his Iraq policies had failed.
The IRS' letter cited a Times article describing Regas' sermon as having triggered the agency's concerns. The church denies it violated tax rules and has retained a Washington law firm to help argue its position.
Using such news reports and tips from the public and interested groups, the IRS identified more than 100 nonprofits that had allegedly intervened politically in the 2004 presidential election. The agency reviewed the cases and selected more than 60 for fuller examination. About of third of those organizations were churches, officials said.
The IRS is barred by law from identifying those nonprofits, and the agency would not comment on the specifics of the All Saints case or others.
Steven Miller, the IRS commissioner of tax-exempt and governmental entities, said there is nothing political about how cases are chosen. Churches need to be more cautious about what they say during election seasons, and make it clear when they're not speaking for the church, Miller said. "If there's no election, there's no potential for intervention.
"The courts have said, yes, you have freedom of speech, but not the right to tax-exempt status," he added.
The best-known target of the IRS initiative is the NAACP. The IRS has cited a July 2004 speech in which the organization's chairman, Julian Bond, criticized the Bush administration's policies on civil rights as the cause for the audit. The NAACP is fighting the audit.
In 1976, Congress passed a law that required audits of churches to be done only if there was a "reasonable basis" to believe a violation had occurred, and made such audits subject to a special approval process from senior IRS officials.
Marcus Owens, the former head of tax-exempt organizations at the IRS and now a private attorney representing All Saints, said that the more recent IRS policy changes lowered the threshold for church audits, allowing front-line IRS agents to pursue probes with only cursory approval from above.
"This is exactly the sort of 1st Amendment briar patch the Congress wanted to keep the IRS out of," said Owens. The IRS disputed Owens' contention, saying audits still face a rigorous approval process by high-level agency officials.
On Monday, Regas did a half a dozen interviews with reporters from local and national newspapers, radio and television. And he was inundated with phone calls and e-mail messages, "all positive," he said.
When he was asked if he had any regrets about his 2004 sermon, he said: "No regrets. I only wish I had preached it with greater intensity
Antiwar Sermon Brings IRS Warning
All Saints Episcopal Church in Pasadena risks losing its tax-exempt status because of a former rector's remarks in 2004.
LA Times | November 7, 2005
By Patricia Ward Biederman and Jason Felch
The Internal Revenue Service has warned one of Southern California's largest and most liberal churches that it is at risk of losing its tax-exempt status because of an antiwar sermon two days before the 2004 presidential election.
Rector J. Edwin Bacon of All Saints Episcopal Church in Pasadena told many congregants during morning services Sunday that a guest sermon by the church's former rector, the Rev. George F. Regas, on Oct. 31, 2004, had prompted a letter from the IRS.
In his sermon, Regas, who from the pulpit opposed both the Vietnam War and 1991's Gulf War, imagined Jesus participating in a political debate with then-candidates George W. Bush and John Kerry. Regas said that "good people of profound faith" could vote for either man, and did not tell parishioners whom to support.
But he criticized the war in Iraq, saying that Jesus would have told Bush, "Mr. President, your doctrine of preemptive war is a failed doctrine. Forcibly changing the regime of an enemy that posed no imminent threat has led to disaster."
On June 9, the church received a letter from the IRS stating that "a reasonable belief exists that you may not be tax-exempt as a church â?¦ " The federal tax code prohibits tax-exempt organizations, including churches, from intervening in political campaigns and elections.
The letter went on to say that "our concerns are based on a Nov. 1, 2004, newspaper article in the Los Angeles Times and a sermon presented at the All Saints Church discussed in the article."
The IRS cited The Times story's description of the sermon as a "searing indictment of the Bush administration's policies in Iraq" and noted that the sermon described "tax cuts as inimical to the values of Jesus."
As Bacon spoke, 1984 Nobel Peace Prize winner Archbishop Desmond Tutu, a co-celebrant of Sunday's Requiem Eucharist, looked on.
"We are so careful at our church never to endorse a candidate," Bacon said in a later interview.
"One of the strongest sermons I've ever given was against President Clinton's fraying of the social safety net."
Telephone calls to IRS officials in Washington, D.C., and Los Angeles were not returned.
On a day when churches throughout California took stands on both sides of Proposition 73, which would bar abortions for minors unless parents are notified, some at All Saints feared the politically active church had been singled out.
"I think obviously we were a bit shocked and dismayed," said Bob Long, senior warden for the church's oversight board. "We felt somewhat targeted."
Bacon said the church had retained the services of a Washington law firm with expertise in tax-exempt organizations.
And he told the congregation: "It's important for everyone to understand that the IRS concerns are not supported by the facts."
After the initial inquiry, the church provided the IRS with a copy of all literature given out before the election and copies of its policies, Bacon said.
But the IRS recently informed the church that it was not satisfied by those materials, and would proceed with a formal examination. Soon after that, church officials decided to inform the congregation about the dispute.
In an October letter to the IRS, Marcus Owens, the church's tax attorney and a former head of the IRS tax-exempt section, said, "It seems ludicrous to suggest that a pastor cannot preach about the value of promoting peace simply because the nation happens to be at war during an election season."
Owens said that an IRS audit team had recently offered the church a settlement during a face-to-face meeting.
"They said if there was a confession of wrongdoing, they would not proceed to the exam stage. They would be willing not to revoke tax-exempt status if the church admitted intervening in an election."
The church declined the offer.
Long said Bacon "is fond of saying it's a sin not to vote, but has never told anyone how to vote. We don't do that. We preach to people how to vote their values, the biblical principles."
Regas, who was rector of All Saints from 1967 to 1995, said in an interview that he was surprised by the IRS action "and then I became suspicious, suspicious that they were going after a progressive church person."
Regas helped the current church leadership collect information for the IRS on his sermon and the church's policies on involvement in political campaigns.
Some congregants were upset that a sermon citing Jesus Christ's championing of peace and the poor was the occasion for an IRS probe.
"I'm appalled," said 70-year-old Anne Thompson of Altadena, a professional singer who also makes vestments for the church.
"In a government that leans so heavily on religious values, that they would pull a stunt like this, it makes me heartsick."
Joe Mirando, an engineer from Burbank, questioned whether the 3,500-member church would be under scrutiny if it were not known for its activism and its liberal stands on social issues.
"The question is, is it politically motivated?" he said. "That's the underlying feeling of everyone here. I don't have enough information to make a decision, but there's a suspicion."
Bacon revealed the IRS investigation at both morning services. Until his announcement, the mood of the congregation had been solemn because the services remembered, by name, those associated with the church who had died since last All Saints Day.
Regas' 2004 sermon imagined how Jesus would admonish Bush and Kerry if he debated them. Regas never urged parishioners to vote for one candidate over the other, but he did say that he believes Jesus would oppose the war in Iraq, and that Jesus would be saddened by Bush's positions on the use and testing of nuclear weapons.
In the sermon, Regas said, "President Bush has led us into war with Iraq as a response to terrorism. Yet I believe Jesus would say to Bush and Kerry: 'War is itself the most extreme form of terrorism. President Bush, you have not made dramatically clear what have been the human consequences of the war in Iraq.' "
Later, he had Jesus confront both Kerry and Bush: "I will tell you what I think of your war: The sin at the heart of this war against Iraq is your belief that an American life is of more value than an Iraqi life. That an American child is more precious than an Iraqi baby. God loathes war."
If Jesus debated Bush and Kerry, Regas said, he would say to them, "Why is so little mentioned about the poor?''
In his own voice, Regas said: ''The religious right has drowned out everyone else. Now the faith of Jesus has come to be known as pro-rich, pro-war and pro-Americanâ?¦. I'm not pro-abortion, but pro-choice. There is something vicious and violent about coercing a woman to carry to term an unwanted child."
When you go into the voting booth, Regas told the congregation, "take with you all that you know about Jesus, the peacemaker. Take all that Jesus means to you. Then vote your deepest values."
Owens, the tax attorney, said he was surprised that the IRS is pursuing the case despite explicit statements by Regas that he was not trying to influence the congregation's vote.
"I doubt it's politically motivated," Owens said. ""I think it is more a case of senior management at IRS not paying attention to what the rules are."
According to Owens, six years ago the IRS used to send about 20 such letters to churches a year. That number has increased sharply because of the agency's recent delegation of audit authority to agents on the front lines, he said.
He knew of two other churches, both critical of government policies, that had received similar letters, Owens said.
It's unclear how often the IRS raises questions about the tax-exempt status of churches.
While such action is rare, the IRS has at least once revoked the charitable designation of a church.
Shortly before the 1992 presidential election, a church in Binghamton, N.Y., ran advertisements against Bill Clinton's candidacy, and the tax agency ruled that the congregation could not retain its tax-exempt status because it had intervened in an election.
Bacon said he thought the IRS would eventually drop its case against All Saints.
"It is a social action church, but not a politically partisan church," he said.