NEW YORK  -- Barack Obama's campaign is defending a speech he gave to the national meeting of the United Church of Christ, which now is under investigation by the IRS.

Obama is a member of the church and gave the speech last year after he became a candidate for president.

A spokesman for the denomination says it received notice of the IRS inquiry on Monday.

The IRS says there is reason to believe the speech violated restrictions on political activity for nonprofit groups. The denomination denies any wrongdoing, while a spokesman for Obama defended the Democratic candidate's speech at the church's national meeting.

Church officials say they had consulted with lawyers before the Democrat's June 2007 speech and made clear before Obama's address that he was speaking as a church member, not a political candidate.

Obama spokesman Bill Burton said Obama isn't the first political leader to address a religious gathering.

"Senator Obama spoke to his church's convention about his personal spiritual journey and how those engaged in public life must recognize that 'God is still speaking, challenging us to change not just our own lives, but the world around us,'" Burton said. "This was not a campaign event -- in fact, Senator Obama took a break from campaigning in Iowa and New Hampshire to attend this event in Connecticut."