In addition, Nathan J. Brown, writing on February 4, 2015 in the Carnegie Endowment for International Peace website, suggests that the U.S. Presbyterian Church and its divestment plan have now become entangled with the U.S. Internal Revenue Revenue Code. He writes that Shurat HaDin "a deep-pocketed legal advocacy organization anxious to take action against those it deems hostile to Israeli interests, accused the church of violating the tax code by having contact with Hezbollah, which Washington has designated as a terrorist organization."[47]