IRS Pursuing 501(c)(3)s

According to John Pomeranz, partner in the Washington D.C. law firm of Harmon, Curran, Spielberg & Elsenberg, LLP,

the IRS is beginning to agressively pursue 501(c)(3)s if there is any indication of electioneering.

What is electioneering?

Electionneering includes the following:
1. Participating in or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office or
2. Supporting or opposing a candidate for publich office.

Summary...electionneering is participating/intervening in a policity campaign or supporting or opposing a candidate for public office. A 501(c)(3) can't be involved in electionnering or they may risk their exempt status.