(proposed Treasury Regulations narrowly-tailored to impact Tea Party organizations by taking the position that education activities related to such things as size of government, the Constitution, and distribution of non-partisan voter guides and voter registration drives by I.R.C. 501(c)(4) groups are deemed to be impermissible political activities (rather than social welfare activities) that would disqualify such groups from tax-exempt status; rule only applicable to I.R.C. Sc. 501(c)(4) groups and not I.R.C. Sec. 501(c)(3) groups such as the League of Women Voters Education Fund(I.R.C. Sec. 501(c)(3)) or unions (I.R.C. Sec. 501(c)(5)); proposal has already caught attention of House Ways and Means Committee as highly tailored targeting of Tea Party groups; public comments due Feb. 27, 2014).
- Ag Docket