Apparently, the IRS thinks so anyway. Now, I suppose you can argue - with some justification - that a church that doesn't directly mention a candidate by name yet condemns various positions is, in fact, taking political sides, a la Rove and not mentioning Valerie Wilson by name but by everything else. Fair enough. (Of course, this does mean the Catholic Church will be checked out for their rather strict death penalty stand. Or, as Pope John Paul put it, "in cases of absolute necessity, in other words, when it would not be possible otherwise to defend society. Today, however, as a result of steady immprovement in the organization of the penal system, such cases are very rare, if not practically nonexistent.")
Does this mean people like James Dobson and Tony Perkins will soon get a knock on the door for their roles in Justice Sunday 1 and 2, the anti-Democrat parade with Bible floats and 10 Commandment medallions? Pat Robertson, for his comments on his 700 Club program saying God had told him Bush would win in a blowout and "the Lord has blessed him"? How about churches handing over membership lists to the Republicans in 2004? Like the example listed for reasons of recusal below, I would argue that any of these are much more blatant.
But nah, let's go after one church for ambiguous statements. There's nothing more OBVIOUS to go after, you and the SEC.