I became aware of California’s Capital Resource Institute because they mailed out a “Christians vote your conscience” e-mail today that was remarkably similar to those sent by Dobson’s Focus on the Family and others, encouraging people to vote for Republicans without technically using the word “Republican.”

When more Christians apply their biblical values at the ballot box, there will be a significant change in our government – more godly leaders will be elected to office and our laws will once again uphold the sanctity of human life, traditional marriage, and religious freedom.
… Just two years ago “Values Voters” made a huge difference in the 2004 election. Together we can make a huge difference in this one too.

Their website states, “Capitol Resource Institute is California’s leading pro-family grassroots advocacy group.” They are a 501 (c)3 : from their donations page:

Capitol Resource Institute, 1414 K Street, Suite 200, Sacramento, CA 95814. Your donations to CRI are tax-deductible under IRS code section 501(c)3.

The advisory board consists of Republican elected officials and a talk show host. Their Voter Information asks “Is Your State Legislator Family-Friendly?” and links to a Republican Party site: [note – PDF] http://www.californiarepublicanassembly.com/pdfs/CRALegislativeScorecard2005.pdf. Republicans score high, Dems score low. Duh.
501 (c)3 tax-exempt organizations are prohibited from conducting partisan operations, as Capital Resource Institute appears to be doing. This organization appears to be little more than a front group for the Republican Party, set up in a way to give tax breaks to party supporters. The Christian Coalition’s tax-exempt status was revoked for exactly this reason.
And look who shares the same offices: Pacific Research Institute. (More info here.) From the PRI website:

Sacramento Office:
1414 K Street, Suite 200