501(c)3 tax-exempt institutions, are prohibited from engaging in political activity by statute, not I.R.S. fiat, as Bentivolio implies. The I.R.S can’t and shouldn’t be able to arbitrarily enforce laws written by Congress and signed by the President of United States.
Frankly, tax-exempt status for both an organization and its donors seems like a fair trade for the prohibition against organizational political activity--individuals involved with a church or non-profit are free to engage in politics on their own time and with their own money. The rule is based on a simple and sound principle: Politics shouldn’t be a tax haven and charitable activity needn’t be taxed.
But that’s beside the point, which is Congress writes the laws and Executive agencies enforce the laws. This process is what is known as “the rule of law.”
Apparently Kerry Bentivolio is either ignorant of that concept, or is trying to gin up fears that rogue government bureaucrats might target one’s church on a whim.
That's, well, frankly that's a sign this candidate might be unfit for office.
