Write-Offs: Allegations of Political Activity at Detroit Church; I.R.S. Names New Top Charity Regulator

* Americans United for Separation of Church and State has asked the I.R.S. to investigate Third New Hope Missionary Baptist Church, in Detroit, after its pastor reportedly said in a sermon that “our governor wants to see a certain candidate do well in Michigan. His name rhymes with ‘hush.’ Don’t vote for him.” The apparent reference to Gov. John Engler and presidential candidate George W. Bush appears to violate federal law that forbids churches and charities from participating in a political campaign in behalf of, or in opposition to, a candidate, the watchdog group said.

* The Internal Revenue Service has named Steven D. Arkin as the director of Exempt Organizations Rulings and Agreements. Mr. Arkin has been serving as deputy tax legislative counsel in the Treasury Department’s Office of Tax Policy. At the revenue service, Mr. Arkin will be in charge of the programs that issue rulings and guidelines and decide whether organizations qualify for tax exemptions.