Professor Donald Tobin was interviewed by the Boston NPR station on its show Here & Now about the Internal Revenue Service's investigation into groups classified as social welfare organizations (marked by the 501(c)(4) tax classification). The IRS was in search of groups that are not focusing primarly on the social welfare of the country, but have a strong political advocacy facet. Political advocacy groups might want to be classified as 501(c)(4) organizations because under that classification they do not have to disclose their donors.
"The key is if you going to be engaged in candidate-type advocacy, and if you're going to intervene in elections and engage in election advocacy, we want disclosure of who your donors are," Tobin said.
“What groups are trying to do here is avoid having to disclose,” Tobin continued. “By earning the classification of social welfare, they’re avoiding the campaign disclosure that’s required for political organizations. So that’s really the underpinning of why we have this mess of the IRS having to get in and investigate and figure out whether an organization is political or not.”
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Commentary
Silence of the Lambs
Dale A. Oesterle
With the election of 2012 now well over and past the second inauguration of the incumbent President, the historical analysis of the events has begun and will last as long as written human history lasts. An interesting tidbit may already be lost to the majesty of the moment.
The voters of three very different states, Alaska, New Hampshire, and Ohio, all had an opportunity to call state constitutional conventions. In each state the voters turned the opportunity down by very similar votes, 68%, 64% and 68% respectively against.
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