A federal District Court in Wisconsin has permitted a church that says it does not obey the anti-electioneering provisions of Section 501(c)(3) of the Tax Code to intervene in a suit seeking to force the IRS to enforce electioneering restrictions against churches and religious organizations. The Court said the church had an interest in the litigation because the outcome could affect the IRS’s obligation to enforce the law against it. The Freedom from Religion Foundation has charged that the IRS has a policy of not enforcing the electioneering rules against churches while enforcing them against other (c)(3) organizations. It is seeking a declaratory judgment that the policy is unlawful and...