Since 2008, pastors of some churches have openly supported and advocated specific political candidates in sermons to members in early October in an event referred to as "Pulpit Freedom Sunday". According to Reuters, videos of these sermons are sent to the offices of the IRS.
According to section 501(c)(3) of the Internal Revenue Code, the provision of the tax code from which these churches derive their tax-exempt status, a compliant organization must not "participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of ... any candidate for public office."
The IRS has failed to remove the tax-exempt status of these churches despite their violations of tax code. This must change, and the law must be applied equally to everyone.