Americans United for the Separation of Church and State has filed a letter of complaint with the IRS over Liberty University's involvement with a Virginia election. 

“This is one of the most blatant and dishonest attempts to influence an election by a non-profit religious organization I have ever seen,” [AU Executive Director Barry] Lynn said. “We hope the IRS acts swiftly to stop Liberty’s overt partisan politicking.”

In his letter to the IRS, Lynn noted that Falwell has vowed to repeat these partisan activities.

 You can read the letter, detailing allegations after "3 months of investigation", here (pdf).