The document discusses oversight of churches and IRS rules regarding political activity of tax-exempt organizations. It notes that without oversight, churches could endorse political candidates, misuse donated funds, or make deals with private industry. The IRS is tasked with keeping organizations honest and ensuring they follow rules like not engaging in substantial political activities or having earnings benefit private individuals. However, the IRS can only begin inquiries into churches if high-level officials reasonably believe based on written statements that an organization may not qualify for tax exemption or may not be paying applicable taxes. The document encourages addressing these issues with leaders to help the country remain fair and equal.