You know, the IRS has never followed through on any tax exemption case against a church that they have started? As Taylor Swift would say, “Like - EVER”
The reason? The regulation is an unconstitutional infringement on the first amendment rights to free speech and freedom of religion. Whenever a church fights an investigation by the IRS into political activity, the IRS tries to settle and, if the church doesn’t back down, they quietly drop the case.
That’s why all of those protestant pastors endorsed candidates on that one Sunday a few weeks ago. They were trying to get an investigation started that could actually lead to a court case that could get litigated to the US Supreme Court. The IRS refuses to let that happen by never actually going to court.
So, investigate away. Nothing will come of it. AND, if anything does come of it, WE win.