A new government estimate, along with a study by the nonprofit Partnership for Public Service, provides a long-awaited window into the scale of the departures.

© Tierney L. Cross/The New York Times

The I.R.S. recently said that churches could endorse candidates from the pulpit, a shift from a longstanding interpretation of American nonprofit law.

© Desiree Rios for The New York Times

The ceremonial swearing-in is the latest sign of the unusual relationship the president is cultivating with the tax agency.

© Kenny Holston/The New York Times