Per: http://www.irs.gov/pub/irs-tege/eotopici03.pdf
IRC 527(e)(2) defines "exempt function" as "the function of influencing or attempting to influence the selection, nomination, election, or appointment of any individual ... whether or not such individual or electors are selected, nominated, elected or appointed."
And:
An IRC 501(c) organization that makes expenditures for such exempt function activities is subject to tax under IRC 527(b).
Therefore:
Under the law any 501(c)(4) that made expenditures for production or distribution of advertisements attempting to influence elections is liable for taxes upon those expenditures.
We demand that all 501(c)(4)'s that failed to pay said taxes for such expenditures from 2006-2013 be fined & have their Non-profit status permanently revoked.



