COLUMBUS -- A group of religious leaders filed a second complaint Thursday with the IRS alleging improper political activity by two conservative churches on behalf of Republican candidate for governor Kenneth Blackwell.

More than 50 ministers, most of them liberal, signed the complaint against Fairfield Christian Church in Lancaster in southeastern Ohio and World Harvest Church in suburban Columbus.

The complaint, similar to one filed Jan. 15 and signed by 31 ministers, alleges that the churches have continued their support of Blackwell since then.

"The churches have continued to organize and host political rallies featuring one, and only one, Ohio gubernatorial candidate -- J. Kenneth Blackwell," said the complaint drafted with the help of Marcus Owens, a former IRS lawyer.

The leaders want the IRS to investigate whether the churches are breaking federal election laws regarding political activities by nonprofits.

The complaint notes a report released by IRS commissioner Mark Everson in February that IRS exams found nearly three out of four churches, charities and other civic groups suspected of violating restraints on political activity in the 2004 election actually did so.

Messages were left with the churches seeking comment. Leaders of both have said they have done nothing wrong and are supporting Blackwell for his work on public policy issues such as opposition to abortion and gay marriage.

Fairfield Christian Church appreciates Blackwell's "stand for life and marriage," the church's minister, Russell Johnson, said in an interview Wednesday ahead of the filing of the complaint.

"This is an attempt by the religious left to sabotage a courageous leader's political future," he said. "They're using us to retaliate against Blackwell's stand for marriage."

The people who filed the complaint just want an equal playing field for all churches, said the Rev. John Edgar, a Methodist minister.

Most ministers are "trying to follow what we've been told and taught and heard from the IRS is the way it has to be done," Edgar said.

"A few folks are clearly not following those same standards, and sadly, it's the secretary of state, who should be watching over this, who is the prime beneficiary of these violations."

Blackwell spokesman Carlo LoParo called the allegations absurd, saying the events involved faith issues and were not campaign related.

"It appears the main complaint is they were not able to intimidate Ken Blackwell and now they're going to try again," LoParo said.

Blackwell has long maintained that his contact with the pastors relates to public policy, not partisan politics.

A review of Blackwell's schedules obtained by The Associated Press documented 93 meetings of a religious nature from 2003 through the present.

Those include visits to churches, meetings with pastors and Christian business groups, speeches to church groups and attendance at prayer breakfasts and Christian men's groups.

Of those, 30 were with Parsley or Johnson, including rallies, meetings, flights on a church-owned plane and attendance at church services.

Johnson, whose church is in Lancaster in southeast Ohio, is chairman of the Ohio Restoration Project, a group of religious conservatives that helped spearhead the gay marriage ban.

Parsley, whose church is in suburban Columbus, is chairman of Reformation Ohio, a similar group whose goal is to convert 1 million people to Christianity, help the poor and register 400,000 new voters.