Every few weeks this time of year, the same letter crosses the Rev. Bill Harrell's desk.

The letter warns religious leaders against political involvement, citing a 1995 case that cost a New York church its tax-exempt status.

After 35 years of preaching, the pastor of Abilene Baptist Church in Martinez just pitches the missives away.

"They send out letters en masse," he said. "They scare preachers to death."

Most pastors, he said, don't know what the federal tax code allows them to do and say, so they just stay mum on political subjects.

"In reality, there's a lot pastors can do," he said.

Two weeks before the election, the Rev. Harrell preached a sermon titled "Values and Voting."

"I can preach on our values and let the people decide which party represents those values," he said. "I know how far I can go without being hauled into court."

The Rev. Harrell can endorse a candidate and contribute to a campaign as an individual, but tax law prohibits the church from doing so.

Restrictions on the church's involvement began in 1954, when Lyndon B. Johnson, then a senator from Texas, proposed an amendment to the tax exemption code for charitable organizations. Violating those restrictions can result in fines, assessment of back taxes or revocation of the church's tax-exempt status. In addition, worshippers are able to claim tithes as tax-deductible gifts.

Americans United, the same group that sends letters to religious leaders such as the Rev. Harrell, contends in a news release that the law is meant not to penalize churches but simply to distinguish between religious, educational and charitable groups that receive a tax exemption and the political organizations that do not.

The Rev. Harrell doesn't see it that way.

"The only place in America that is not totally free and does not have First Amendment rights is the one place that should have it -- the pulpits of America," he said. "I see it as crucial that churches and pastors are able to blow the horn, to sound the alarm, to give guidance on political issues."

The Rev. Reese LeRoy, of Vineyard Church of Augusta, said he hesitates to tell his parishioners how to vote, but instead urges prayer on political issues.

"I see the abuse in other church circles," he said. "I just don't see that as my role as pastor."

Whenever a member of the congregation asks about his politics, the Rev. LeRoy will answer; still, he said: "I'm not going to tell someone how to vote. God is not a Republican, Democrat or a Libertarian."

Instead of preaching politics from the pulpit, the Rev. LeRoy said, it better suited the church to plan three nights of intercessory prayer leading up to the election.

"We encourage people to pray for God's guidance," he said. "The right to vote is a stewardship issue, a responsibility entrusted to us by God."