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direct the IRS Commissioner to enforce the letter of the tax code, section 501(c)(4), regarding tax-exempt status.

Created by S.S. on May 17, 2013

Tax exemption petitions by political groups have swamped the IRS. Instead of allowing the IRS to continue to bend the rules regarding social welfare organizations as defined under 501(c)(4) of the tax code, the President should direct his acting commissioner and any future commissioner to enforce the letter of the law. The law defines social welfare organizations as those whose efforts and resources are "exclusively" directed toward social welfare. The IRS has been granting that status, contrary to the law, to organizations directed "primarily" (over 50%) toward social welfare. This has freed many individuals and corporations to improperly shield their political activities and contributions from taxation. Taxpayers have had to subsidize political activities.

Budget & Taxes
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