June 20, 2012 Lois G. Lerner, Director Exempt Organizations Division Internal Revenue Service 1111 Constitution Ave.

, N.W. Washington, D.C. 20224

National Office 1301 K Street, N.W. Suite 850, East Tower Washington, D.C. 20005 (202) 466-3234 (202) 466-2587 fax americansunited@au.org www.au.org

Dear Ms. Lerner, Enclosed is some information about a church in Florida that I believe has violated federal law by intervening in the presidential election. Dove World Outreach Center in Gainesville earlier this month erected a gallows on its property from which it hung an effigy of President Barack Obama. The churchs pastor, Terry Jones, has vigorously opposed Obamas re-election in videos and in statements to the media. If these were Jones private activities in opposition to the president, they would not be a violation of the law. But the situation is more complex. In this case, it appears that Jones has utilized the church to express his opposition to Obamas candidacy. The gallows containing the effigy a clear sign not to vote for Obama are on the churchs lawn. I believe this alone constitutes a violation of the Internal Revenue Code, which bars houses of worship and other tax-exempt 501(c)(3) entities from endorsing or opposing candidates. In an interview with a local newspaper, Jones openly discussed the partisan political intent behind the effigy. He called the display a symbolic action saying we do not, of course, want him re-elected. It is death -- of course, not to him. To his political career. In addition, Jones has released a video attacking Obama that includes footage of the gallows and the Obama effigy. Jones claims that this video was produced by a group he has formed called Stand Up America Now. But Dove World Outreach Center and Stand Up America Now share the same mailing address and phone number. I believe these entities are one and the same. Thus Jones is using his church for partisan political purposes. (The video can be accessed here: http://www.youtube.com/watch? v=ZdrMBj_Y46M&feature=youtu.be) I should also note that Jones himself is running for president. Thus his use of his church to attack Obama can be seen as an effort to boost his own candidacy. The

homepage of Dove World Outreach Center contains links to Stand Up America Now, which I also believe is a violation since the latter page promotes Jones presidential candidacy and solicits people to work on his behalf. (See more here: www.standupamericanow.org/articles/2012/05/terry-jones-for-president-realamerican-real-hope) Finally, I should note that Dove World Outreach is a repeat offender in this area. In March of 2010, I wrote to you concerning a sign the church had erected on its lawn reading No Homo Mayor. The reference was to Craig Lowe, a mayoral candidate who is gay. At that time, Jones admitted that the church had intervened in the election, telling a local newspaper, We dont feel as though the city should be represented by a homosexual. This new violation is proof that Jones and Dove World Outreach Center intend to flagrantly violate the law. This is unacceptable, and I urge the IRS to act promptly to enforce the law. Enclosed are several documents that give more information about this incident. They include a copy of Stand Up America Now page concerning Jones candidacy for the presidency, a copy of Dove World Outreach Centers homepage with links to Stand Up America Now and three news stories, among them the article in which Jones discusses the partisan intent behind the effigy. Dove World Outreach Centers mailing address is 5200 NW 43rd St., Ste. 102, Gainesville, FL 32606-4486. Telephone: (352) 371-2487. Thank you for your time and attention to this matter.

Sincerely,

Barry W. Lynn Executive Director