In September 2005, the IRS released details of a settlement with the Christian Coalition, a 501(c)4 organization that -- among other activities -- produces and distributes voter guides through 501(c)3 organizations such as churches.  The settlement with the IRS includes 11 criteria for voter guides, and as such offers new insight into the confusing area of exactly what constitutes a nonpartisan voter guide.

Attorney Gregory L. Colvin of Silk, Alder & Colvin, who is an adviser to Washington Conservation Voters Ed Fund and many other progressive clients, recently wrote a short article summarizing the settlement and its implications for other nonprofits.  It's well worth a read if your organization is considering producing or distributing voter guides in the 2006 election cycle.