The Statute: IRC 501(c)(4) provides for exemption of: Civic leagues or organizations not organized for profit but operated EXCLUSIVELY for the promotion of social welfare.
Even though the law itself was never changed by congress, since 1959, the IRS has been reading “exclusively” in the statute as “primarily.”
This places IRS agents in the position of SUBJECTIVELY judging political activity. In the aftermath of Citizens United, Congress has known of potential for great abuse, and has not acted. Now it’s proven.
The Executive does not have to gain congressional consent to instruct the Treasury & IRS to ENFORCE the statute AS IT'S WRITTEN. The 501(c)(4) status should apply ONLY to non profits operated EXCLUSIVELY for the promotion of social welfare.