Agreed it has never happened.....but all it would take is once. Once would bring down the full power of the gment on our churches. And that is the scary part of it all.... Once it starts it would continue to cascade down and then with the laws in place and that the liberals want in place would bring the IRS down on pastors preaching about homosexuality, deviation, child discipline, husband/wife relations, and all things moral.
We need to remove the laws that are in place that are useless before someone abuses them and makes them useful for their own agenda.
While I agree with you that the law should be repealed, I doubt that the liberals will carry it that far as it would then prevent their churches from doing the same thing.
http://www.christianpost.com/article/20080227/31340_IRS_Investigates_Obama%27s_Denomination.htm: "The IRS is investigating the United Church of Christ over a speech Sen. Barack Obama gave at its national meeting last year after he became a candidate for president, the denomination said Tuesday."
Black churches, for example, are notorious for politicking. Although hypocracy does seem to be a liberal trait!
And actually the law just prevents churches from endorsing individual candidates, not speaking out on issues.
The real issues are whether the church will stop preaching the truth to keep a tax exemption, and whether people are giving to get a tax break or because they love the Lord.
I remember when I was in Bible School someone in a local church gave some money to help a needy student, saying the Lord had led him to meet the need, then asked for it back because he couldn't get a receipt to deduct on his income tax. I don't think he is going to get much praise when he has to stand before the Lord.