Americans for Legal Immigration is a grass-roots advocacy group in favor of reducing illegal immigration through the enforcement of law. It is based in Raleigh, N.C.

Clergy and Laity United for Economic Justice is an interfaith network of 600 Los Angeles area religious and lay leaders who focus on the working poor, including illegal immigrants. Rabbi Jonathan Klein is executive director.

Read remarks made Feb. 24, 2006, (scroll halfway down the page) by Mark Everson, who was IRS commissioner at the time, about his agency’s role in monitoring charitable groups’ election activities. The IRS stepped up its education and oversight efforts “to address what we saw as increasing political intervention” by tax-exempt groups in 2004, he said. […]

Read a July 20, 2007, article in Time magazine about whether the Bible supports sanctuary for illegal immigrants.

Read a July 8, 2007, USA Today article about the New Sanctuary Movement and the different kinds of sanctuary it provides, including legal assistance, food and clothing.

Read an Associated Press article dated July 12, 2008, about immigrants seeking sanctuary in churches. It’s on the Web site of The Christian Post.

Read IRS rules for charities on political and lobbying activity.

Read a background page about churches, charities and politics on the Internal Revenue Service website.

In November 2007, the IRS issued a reminder to tax-exempt organizations to avoid campaign activities.