Using the Jimmy Swaggart Ministries as an example, the Internal Revenue Service served notice on tax-exempt organizations Friday to stay out of partisan politics.

The Swaggart organization, based in Baton Rouge, La., accepted an IRS finding that it had violated the rules of its tax-exempt status by endorsing Pat Robertson for president in 1988.To prevent a recurrence, the ministry agreed to change its organizational structure and create a special compliance committee. As part of the agreement with the IRS, the organization promised: "Under no circumstances will any of JSM's resources, including financial resources, personnel or facilities, be utilized to participate or intervene in a political campaign."

The IRS could have revoked the ministry's tax exemption because of the violation. "But our goal is not to put folks out of business," Mark Owens of the IRS's exempt-organizations division said Friday. "We are interested in getting the organization to comply and in getting a message out to other charities that there is a downside to intervening in a campaign."

The agreement, which ended a long IRS investigation of the ministry, was signed by evangelist Jimmy Swaggart, its president.

The agreement disclosed that the IRS had assessed $177,122 in back taxes and interest against the ministry for 1985 and 1986. That assessment was not related to Swaggart's political activities.

Swaggart signed a waiver of his privacy rights so the IRS could comment publicly about the agreement concerning political activities. But that waiver does not extend to discussion of back taxes.