As a result, assets of tax-exempt money rose by $4.4 billion, to a total of $97.3 billion.

The House had found that he used tax-exempt money to promote Republican goals and then gave the committee untrue information for its inquiry.

He used $1.1 million in campaign money to cover legal bills stemming from the Congressional ethics charges that he used tax-exempt money for partisan purposes.

"It is wrong to use tax-exempt money to support political activity," wrote the moralizing vituperator.

It was imposed when he admitted bringing discredit on the House through use of tax-exempt money for political purposes and by providing untrue information about the case.

At issue is whether he improperly used the tax-exempt money for partisan purposes, a charge that Mr. Gingrich had denied until a week ago.

Another tactic: Although investing taxable money offshore is not permitted under the tax laws, tax-exempt money doesn't have that restriction.

Some readers, outraged by the use of tax-exempt money for politics, wrote to the I.R.S. to complain about the ad.

Although the investigation now includes other accusations, such as inaccuracies to the committee, it began on the charge that the course involved the improper political use of tax-exempt money.

But it suggests that he did not illegally use tax-exempt money for political purposes, one of the main accusations against him.