Amend IRS regulations to revoke the tax-exempt status of nonprofit corporations that claim to be primarily social welfare organizations but in fact are engaged in political activity designed to influence elections. Clarify the definition of political activity so that such “political” organizations cannot use 501(c)4 status to hide their donors.
Under current law the IRS considers all the relevant “facts and circumstances” when determining whether a non-profit has engaged in restricted political activity. The uncertainty created by this vague approach has had a chilling effect on free speech by charities while allowing aggressive organizations to hide their donors. The IRS should issue clear and comprehensive rules on political activity that are simple, predictable, and easy to apply.
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