Why is the IRS Uninterested in Enforcing Policy?

I recently read my fellow classmate's blog, The Texas Political Fix, and the last entry was quite intriguing. Church in the Valley in Leakey, Texas put a message on their outdoor sign that said "Vote for the Mormon, not the Muslim! The capitalist, not the communist!". The article may be read here, it is titled "You Can't Have Your Cake and Eat It, Too". I agree with and would like to expand upon my classmate's assertions. 

According to the Internal Revenue Service (IRS) website there is a restriction of political campaign intervention by Section 501(c)(3) of tax-exempt organizations. Under the Internal Revenue Code all 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in any political campaign on behalf of or in opposition to any candidate for elective public office. 

 

The policy goes on to say that public statements of position either verbal or written (which was seen in this case), made by an organization in favor of or against any candidate for public office clearly violates the prohibition against political campaign activity. Such violation may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. 

My classmate is correct that the IRS should investigate the legitimacy of the tax-exempt status of this church according to it's policies. However it is rare that an investigation leads to any reprimanding. Since the founding of the country until 1954 when Lyndon Baines Johnson was re-elected as Senator, churches were openly allowed to be in favor or against any candidate for public offices. LBJ proposed the legislation that stands today, which as stated above, disallows churches to publicly endorse a candidate. Since 1954 only one church has had their tax-exempt status revoked. The revocation occurred in result of the opinions expressed about the 1992 presidential election. A church had articles published in The Washington Times and USA Today against Bill Clinton. 

Even if the IRS were to investigate the church in Leakey, TX, it is likely no real consequence would be dealt. So now the question is why does the IRS choose to remain quiet? An estimated total of 539 pastors participated in Pulpit Freedom Sunday last year, which is an annual event that intentionally provokes the IRS to take legal action against churches to consider the matter of free speech and religion in a court of law. No suits have been filed yet.