Gregory L. Colvin (Silk Adler & Colvin, San Francisco) has published IRS Gives Christian Coalition a Green Light for New Voter Guides, also available on the Tax Analysts web site as Doc 2005-21692, 2005 TNT 207-29.  Here is the opening:

We have just learned of a major development affecting how tax-exempt organizations can educate voters about the views and positions of candidates for public office. The IRS has recognized the Christian Coalition and its distribution of voter guides as tax-exempt and nonpartisan under section 501(c)(4) of the Internal Revenue Code. We have been waiting for guidance from IRS on this subject for a long time.

This could have significant implications, not only for the further activation of Christian conservative voters, but for many section 501(c)(3) charitable groups concerned with the issues debated in American elections across the political spectrum, including environmentalists, tax activists, health reformers, antiwar groups, and foundations. It also portends the opening of another front in election contests, as candidates pay more attention to answering voter guide questionnaires and voters are bombarded with a variety of charts comparing the candidates, from ideological interest groups of every stripe.