The Internal Revenue Service has recently issued several items of educational guidance relating to the participation of tax-exempt organizations in political campaigns. In an election year advisory, the IRS advised charities to be careful that their efforts to educate voters comply with requirements concerning political campaign activities. Section 501(c)(3) organizations are prohibited from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. The IRS also sent a letter to national political parties highlighting the rules regarding political activities by tax-exempt organizations, including churches. Finally, the IRS issued Revenue Ruling 2004-6 concerning certain  public advocacy activities conducted by social welfare organizations, unions, and trade associations.