Write-Offs: IRS Publishes Guidelines; Allegations of Improper Political Activity

* The I.R.S. has published guidelines for charities to follow when they report and pay penalties for participating in so-called charitable split-dollar plans (Notice 2000-24, Internal Revenue Bulletin 2000-17). Congress recently cracked down on the controversial giving techniques (The Chronicle, December 2).

* Americans United for Separation of Church and State said a voter-turnout drive planned by the Rev. Jerry Falwell is a “partisan political scheme” that should be investigated by the I.R.S. Mr. Falwell said that his effort is a “national movement that will bring millions of new and currently registered people of faith to the polls on November 7.”