Pastor Jim Garlow will stand before congregants at his 2,000-seat Skyline Wesleyan Church in La Mesa, California, on Sunday, Oct. 7, just weeks before the U.S. presidential and congressional elections, and urge his flock to vote for or against particular candidates.

He knows such pulpit pleading could endanger his church's tax-exempt status by violating IRS rules for a 501(c)(3) charitable organization. A charity can take a position on policy issues but cannot act "on behalf of (or in opposition to) any candidate for public office." To cross that line puts the $7 million mega-church's tax break at risk.

Even so, Garlow not only intends to break the rules, he also plans to spend the next four months recruiting other pastors to do the same as part of Pulpit Freedom Sunday. On that day each year since 2008, ministers intentionally try to provoke the IRS. Some even send DVD recordings of their sermons to the agency.