
The  Internal Revenue Service (IRS) has never been a beloved institution in  America. Since its inception in 1913, following the passage of the 16th  Amendment, the IRS has been the subject of jokes by comedians and  generally viewed with a range of fear to loathing by the American  people. Over the years, there have been many accounts of families and  businesses being destroyed by the monolithic government institution, and  April 15th has become a day of great stress to most Americans.
 
 In the recent past, the IRS has been involved in a scandal  involving its targeting of conservative political groups for heightened  scrutiny. This has led to a Congressional investigation and the  resignation of the head of the IRS, as well as allegations of  destruction of evidence related to the scope of the Congressional probe  (specifically, emails by Lois Lerner). Some of these emails have  surfaced, showing a deep animus towards conservative groups, calling  them "crazies" and "whackos". In fact, it has come out that she  personally oversaw the audit of some of the conservative groups.
 
 With this backdrop of clear discrimination against conservative  groups, it has now come to light that the IRS reached an agreement with a  rapidly anti-Christian group called the Freedom From Religion  Foundation that establishes specific protocols in targeting Christian  churches to heightened scrutiny related to their tax exempt status. The  FFRF wants to eliminate religion from the public sector. Deeming itself  the "largest freethought association in North America", the Freedom From  Religion Foundation describes its goal as one that "works to education  the public on matters relating to nontheism, and to promote the  constitutional principle of separation between church and state". Of  course, the FFRF apparently is unaware of the fact that there is nothing  "constitutional" about "separation of church and state", given that the  phrase is not in the Constitution.
 
 This agreement came out of a recent lawsuit by the Freedom From  Religion Foundation, Freedom From Religion Foundation v Koskinen, which  alleged that the IRS was not doing enough to stop political speech by  churches that the FFRF referred to as "rogue churches". The  anti-Christian organization argued that the IRS wasn't doing enough to  investigate these churches, and wanted a stricter policy by the IRS to  target churches that were engaging in speech that could be deemed  political in nature.
 
 To settle the lawsuit, the IRS agreed to a set of protocols to use  to investigate churches, to determine if they were engaging in  political speech. The specifics of these protocols have not been  released to the public and are the subject of a Freedom of Information  Act (FOIA) by the Alliance Defending Freedom. The ADF is a  pro-Christian, conservative organization that describes itself as an  "alliance-building legal organization that advocates for the right of  people to freely live out their faith". They routinely defend against  laws and regulations that limit the right of people to exercise their  faith. 
 
 The IRS regulation relates to the non-profit status afforded to  churches (as well as other nonprofit organizations) under 26 US §  501(c)(3), commonly called 501(c)(3). This tax provision allows for the  recognition of nonprofit groups, including churches, to be free from any  tax on the money they take in for their ministries, provided that they  meet the necessary criteria. There is also the following prohibition in  the statute that is specific to the lawsuit in question by the FFRF:
 
 (iv) the organization does not participate in, or intervene in  (including the publishing or distributing of statements), any political  campaign on behalf of (or in opposition to any candidate for public  office.
 
 The FFRF argues that there are some churches who do engage in  political speech, either endorsing a candidate or speaking out against a  candidate. They refer to these as "rogue churches". Of course, given  their liberal, anti-Christian bias, they are seeking to restrain  conservative churches that are speaking out against matters that  directly relate to the Gospel, such as the murder of unborn children.
 
 While the above-quoted provision in the federal statue on  nonprofits is open to interpretation, the ADF has expressed some concern  on how it will be administered. Christina Holcomb, ADF's counsel  involved in the FOIA request, stated that "secrecy breeds mistrust",  while issuing a call for the IRS to "bring into the light of day" how it  intends to investigate churches. Understandably, the ADF is concerned  specifically about how the IRS determines which churches to bring under  heightened scrutiny and what it will do if it finds these churches in  violation of its new nebulous protocols.
 
 The wording of the provision of non-interference with political  campaigns could certainly be applied to "churches", such as Obama's  former congregation in Chicago, which actively engages in inflammatory  political rhetoric. There are a number of "churches" that also have  invited liberal politicians, such as Al Gore and Jesse Jackson, to speak  at their churches. These events have been recorded going into a very  political direction.
 
 However, given the outright hostility that the IRS has shown  conservative groups in recent years, which has led to the investigation  that is still underway, it is certainly reasonable for ADF and other  conservative groups to suspect that it will be conservative churches who  will be targeted by the IRS for heightened scrutiny. For its part, the  FFRF is gnashing its teeth about the IRS' temporarily halting its  investigations on nonprofit groups while the investigations in Congress  are ongoing. It is unclear how long this moratorium on nonprofit  organizations will last, but it is certain that it will not be  permanent.
 
 If the Freedom of Information request is honored by the IRS, at  least more will be known about the protocols that the IRS plans to use  to determine what churches to scrutinize, and how to punish those  churches it deems in violation of its policies. However, the IRS has  hardly been known to comply with the law. Emails have been deleted, IRS  officials have refused to testify, and the IRS has simply chosen not to  cooperate in any meaningful way with the Congressional investigations  into its wrongdoing. 
 
 At present, it is uncertain what will be discovered about the  protocols, but all Christians should be concerned about the IRS striking  a deal with an aggressively anti-Christian organization to dictate a  set of protocols that could strip away the nonprofit status of churches  that preach Gospel messages that do not comport with the world view of  IRS agents. Where could this ultimately lead? It is not unreasonable to  suggest that, unless the IRS is reigned in by Congress, we may see a  time very soon when pastors are punished—even with prison time (as they  are in Europe and other places currently)-for preaching the Word of God  concerning sodomy, the murder of unborn children, or any other number of  interests supported by the Obama or subsequent administrations.
 
 The cornerstone of American liberty is the freedom of speech. The  founding fathers knew and understood that without the ability to speak  out on important issues of the day, and the right to disagree with the  government, a republic built on liberty will morph into one built on  tyranny.