Intangible Drilling Costs

I am an investor in an oil & gas partnership.  I do not materially participate.  Is there any limitation on how much of the intangible drilling costs I can deduct in year 1?  I am under the impression that I have the choice of deducting 100% of the IDC's in year one or amortizing it over five years.  However, does one need to materially participate in the venture in order to take a 100% deduction in year one?