In a flagrant abuse of the IRS rules proscribing electioneering by non-profit tax-exempt organizations, the pastor of a Minnesota megachurch endorsed a Republican candidate for Congress during a worship service on Sunday.  Andy Birkey, writing at the blog site, Minnesota Monitor, details how Pastor Mac Hammond endorsed Republican congressional candidate Michelle Bachmann during a service at Living Word Christian Center, immediatelyfollowed by an appearance by the candidate. (there is video of the event.

Pastor Mac Hammond: Amen. Now be seated again for a moment please. I have somebody special I want to introduce you to tonight. State Senator Michele Bachmann is with us and I'm going to ask her to come in in just a moment, and of course many of you know Michele, know of her pursuit of the United States Senate seat vacated by Mark Kennedy or Congressional seat vacated by Mark Kennedy's run for a United States Senate seat. Keeping all this straight gets to be challenging. But ya know we can't publicly endorse as a church and would not for any candidate but I can tell you personally that I'm going to vote for Michele Bachmann, because I've come to know her, what she stands for, and I want her to share her testimony with you tonight. Would you give her a warm welcome as she comes to share? Thank you Michele.

Bachmann then proceeds to talk about her campaign for Congress.

Hammond's statement that a church cannot endorse is not the point. Birkey points to an IRS brochure on the point that states:

For their organizations to remain tax exempt under IRC section 501(c)(3), religious leaders cannot make partisan comments in official organization publications or at official church functions.

What is particularly remarkable about Bachman's participation in this episode is that she is a tax attorney and should know better.