In 2005, the coalition finally concluded a settlement agreement with the Internal Revenue Service, ending its long-running battle with that agency regarding its tax exempt status. As a result, the IRS has recognized the coalition as a 501(c)(4) tax-exempt organization, the first time in the agency's history that it has granted a letter of exemption to a group that stated in its application that it would distribute voter guides directly in churches. The consent decree enforces limitations on the terminology that may be used in the coalition's voter guides.