Fort Worth, Texas - The IRS has dismissed a complaint against the Southwestern Baptist Theological Seminary arising out of a chapel speech delivered by Dr. Jerry Falwell on August 24, 2004, in which Dr. Falwell personally endorsed George W. Bush for President. Southwestern Baptist Theological Seminary is represented by Liberty Counsel President and General Counsel, Mathew D. Staver.

On August 24, 2004, Dr. Jerry Falwell was an invited guest speaker at the Southwestern Baptist Theological chapel service. The Seminary conducts chapel on Tuesday, Wednesday and Thursday. The chapel consists of a religious meeting in which outside speakers are regularly invited to address the students and faculty. The messages are personal to the speaker. This was Dr. Falwell's first appearance at the Seminary. He spoke with reporters after his address, stating that his statements supporting George W. Bush for President were his personal views.

Despite the fact that Dr. Falwell's message was about spiritual maturity and that any views expressed were his own, his remarks were reported in the Fort Worth Star Telegram, and based on that newspaper account, a complaint was filed with the IRS against the Southwestern Theological Seminary. Liberty Counsel represented the Seminary and filed a response to the IRS on December 17, 2004. The IRS has now dismissed the complaint and closed its file.

Mathew D. Staver, President and General Counsel of Liberty Counsel, stated: "Personal statements by an invited speaker expressing their views regarding political candidates do not violate the IRS Tax Code. I am pleased that the IRS dismissed the complaint against the Southwestern Baptist Theological Seminary, but it is disconcerting that the complaint was filed in the first place. The IRS should not be eavesdropping and pursuing complaints based upon one citizen forwarding a newspaper account. Although no church has ever lost its tax exempt status for engaging in political activity, most Americans will agree that the IRS regulation implemented in 1954 regarding political candidates should be repealed. Pastors and churches, as much as any other private citizen, have the right to express their opinions regarding political candidates."

And The Next Supreme Court Justice Is ...

President George W. Bush will announce his choice for the next Supreme Court Justice to fill Sandra Day O'Connor's seat. The announcement will be made at tonight at 9:00 p.m. ET. It is expected that he will nominate Edith Brown Clement of the Fifth Circuit Court of Appeals. Check our new Judicial Blog on the Liberty Counsel web site for information and daily updates.

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