A church in Tampa, Florida has been accused of making illegal campaign contributors to Florida Governor Charlie Crist. According to the St. Petersburg Times, NBC News obtained an email in which staff members of Without Walls International Church — the largest church in Tampa — were directed to write checks out to Crist for his 2006 campaign. Florida state election records include several $500 donations to Crist within a few days after the email was dated, from individuals affiliated with Without Walls.

According to the original NBC report from April 4th, Without Walls is one of several churches currently under investigation by the Senate Finance Committee on allegations that church leaders improperly profited from church funds.

Without Walls has declined to comment on all the allegations.

501(c)(3) organizations are prohibited from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. They cannot endorse any candidates, make donations to their campaigns, engage in fund raising, distribute statements, or become involved in any other activities that, directly or indirectly, may be beneficial or detrimental to any particular candidate.

For more information on the ban on political intervention by charities, see OMB Watch's Resource Center on the IRS Rules.