Churches and other 501(c)3 (charity) organizations can gather more contributions from their members because those members get to deduct those contributions from their tax returns. In trade, they agree not to promote candidates at all, nor to engage in "significant" activities in support or opposition to specific initiative propositions or other laws.
How to complain:
Use IRS Form 13909 to submit to the IRS. (To avoid difficulty, first save this PDF file to your computer and open in Acrobat before you fill it out.)
Save the completed form to your computer with the name of the church that is in violation. Easiest way to submit is to email it in.
SUBMISSION AND DOCUMENTATION: The completed form, along with any supporting documentation, may be mailed to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1198, faxed to 214-413-5415 or emailed to firstname.lastname@example.org.
Information for churches that frequently violate this law:
SKYLINE WESLEYAN CHURCH INC
11330 CAMPO RD
LA MESA, CA 91941
Jim Garlow, Lead Pastor
Date of violation: 10-7-2012
Description of Activities: Sermon on Pulpit Freedom Sunday included endorsement of presidential candidate.