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Christian legal group Liberty Counsel filed the complaint to the IRS on behalf of Liberty University this week after AU asked the government agency to review the tax-exempt status of the Lynchburg, Va.-based school.

“As a tax-exempt institution, Liberty is barred from intervening in elections or showing preference for one political party over another,” AU executive director Barry W. Lynn wrote in a letter to the IRS last week.

According to Lynn’s organization, the school’s “banning” of the student-run College Democrats last month was “evidence of partisanship at the tax-exempt school and constituted an in-kind contribution to Republican candidates.”

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