The rule that E.A.D.A. Jack McCoy (Sam Waterston) and A.D.A. Connie Rubirosa (Alana De La Garza) mention about churches losing their tax-exempt status if they become political organizations is section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)), specifically, 501(c)(3).
Anson Mount (Reverend James Sterling) and Milena Govich (Detective Nina Cassady) were in another show together in the Law & Order Universe. They played A.D.A. Jim Steele and A.D.A. Jessica Rossi respectively, who were colleagues in the District Attorney's office, in the Dick Wolf show Conviction (2006).