“The 501 (c)(3) definition of a qualifying tax-exempt organization states that it “must be organized and operated exclusively for exempt purposes set forth in Section 501(c)(3), and . . . it may not be an active organization, i.e., it may not attempt to influence legislation as a substantial part of its activities…” The letter further expands reasons for the investigation into the tax-exempt status, “HSUS continually seeks donations through advertisements that claim the money will be used to help neglected or abused animals. The commercials deliberately lead the public to believe direct aid to animals is the main activity of the organization, as does the misleading similarity between the name of HSUS and the hundreds of local hands-on animal shelter



