"OK, you have had your 501(c)(4) designation for a couple of years now. Pray, tell us what social welfare your organization has actually done. Please give us specific examples of things that represent a majority of your activities that can be considered social welfare and not political operation.
And before you answer, please bear these facts in mind.
Reg. 1.501(c)(4) -1(a)(2)(ii) provides that the promotion of social welfare does not include direct or indirect participation in political campaigns on behalf of or in opposition to any candidate for public office.
As discussed in the 1993 CPE text, at p. 410, whether an organization has participated or intervened in a political campaign is a "facts and circumstances" test. Endorsing candidates clearly is political campaign intervention, as are such typical campaign activities as polling the public on behalf of a candidate. For other examples of participation or intervention in political campaigns, see Rev. Rul. 76-456, 1976-2 C.B. 151 (publicizing names of political candidates signing and refusing to sign code of fair campaign practices);
So please tell me what the majority of your groups activities involve of a social welfare nature, and then tell how much of your organization's activities are involved with promoting, campaigning, or otherwise encouraging the election of specific candidates or parties.
Finally, and I remind you that you are testifying under criminal penalty of perjury, tell me whether you organization has endorsed, campaigned for, or otherwise supported any candidates in the 2012 election cycle."
I am damn sick of Obama and his apologists all piling on the IRS when they should be going after the people who are abusing the tax code for political gain.
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