The Internal Revenue Service has recently issued new guides on political activity by charities and on qualifications and operations of supporting organizations. The guide on electioneering is in the form of a “course” with power point slides and accompanying script for two voices explaining the law and the IRS position on various activities. Some of the examples show how difficult it may be to draw the line between permissible and impermissible activities, particularly in the area of voter guides and surveys. The course is posted on the IRS website . The supporting organization materials are included in three new Technical Guides, which update and replace the older Audit Technical Guides...