Write-Offs:

By Elizabeth Schwinn

• Americans United for Separation of Church and State, a watchdog group, has asked the IRS to investigate two religious organizations that it says have become involved in partisan politics: First Baptist Church of Springdale, in Arkansas, and Jerry Falwell Ministries, in Lynchburg, Va. The First Baptist pastor, Ronnie Floyd, in a televised sermon compared the views of President Bush with those of the Democratic presidential candidate, Sen. John Kerry, while Jerry Falwell Ministries sent an e-mail urging supporters to re-elect the president. The two groups say they have not violated any laws.
• Martha Sullivan will replace Steven T. Miller as director of the IRS’s exempt organizations office, the IRS says. Ms. Sullivan has been the compliance director of the tax agency’s Small Business and Self-Employed Division. Mr. Miller has been promoted to commissioner of the Tax-Exempt and Government Entities Division. The IRS says Sarah Hall Ingram has been appointed deputy commissioner in Mr. Miller’s division. She has been associate chief counsel for the division.