WASHINGTON - October 22 - A New Mexico church violated federal tax law by posting a sign encouraging voters to support Republican candidates over Democratic ones, Americans United for Separation of Church and State has told the Internal Revenue Service.

Rock Christian Fellowship in Espanola has posted two large photos on its building. One depicts an aborted fetus and has underneath it three last names of Democratic candidates: Obama, Udall and Lujan. (Barack Obama is the Democratic candidate for president, Tom Udall is a candidate for U.S. Senate and Ben Ray Lujan is a candidate for the U.S. House of Representatives.)

The other photo is of a healthy baby and has below it three last names of Republican candidates: McCain, Pearce and East. (John McCain is the GOP candidate for president, while Steve Pearce is a candidate for Senate and Dan East is a candidate for the U.S. House.)

The photo of the healthy baby is headlined "Life." Below the display are the words "YOU WILL DECIDE."

"Churches are permitted to speak out on issues, but this stunt goes far beyond that," remarked the Rev. Barry W. Lynn, executive director of Americans United. "This church is telling people how to vote. That's not its job and it is a violation of federal tax law to boot."

In a letter to the IRS sent today, Americans United says the display clearly sends the message that one set of candidates favors death and the other favors life and that voters are expected to choose the slate that favors life.

In the letter, AU notes that the pastor of the church, Michael Naranjo, has admitted that this is his goal. He told the Santa Fe New Mexican that his purpose is "educating on who stands pro-life and who is pro-death."

Naranjo is also aware that his actions may be a violation of the law. He told the newspaper, "I'd rather lose my 501(c)(3) than lose my soul."

AU points out that the IRS has stated that tax-exempt groups "must avoid any issue advocacy that functions as political campaign intervention." Rock Christian Fellowship's display fails that test, AU says.