Pronk Pops Show 229, March 21, 2014, Story 1: Surprise There Is Coordination Between Reporters and Politicians — Prescreening of Questions — The Decline and Fall of Investigative Journalism — The Rise of Press Propaganda Big Lies — In The Tank For Obama — Corrupt IRS Scandal Inches Closer To White House and President — Videos

Posted on March 21, 2014. Filed under: American History, Blogroll, Budgetary Policy, Business, Communications, Constitutional Law, Crime, Disasters, Economics, Federal Government, Fiscal Policy, Government, Government Spending, Health Care, Health Care Insurance, History, Law, Media, Philosophy, Photos, Politics, Regulation, Security, Social Science, Tax Policy, Taxes, Technology, United States Constitution, Videos, Wealth, Wisdom | Tags: , , , , , , , , , , |

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The Pronk Pops Show Podcasts

Pronk Pops Show 229: March 21, 2014

Pronk Pops Show 228: March 20, 2014

Pronk Pops Show 227: March 19, 2014

Pronk Pops Show 226: March 18, 2014

Pronk Pops Show 225: March 17, 2014

Pronk Pops Show 224: March 7, 2014

Pronk Pops Show 223: March 6, 2014

Pronk Pops Show 222: March 3, 2014

Pronk Pops Show 221: February 28, 2014

Pronk Pops Show 220: February 27, 2014

Pronk Pops Show 219: February 26, 2014

Pronk Pops Show 218: February 25, 2014

Pronk Pops Show 217: February 24, 2014

Pronk Pops Show 216: February 21, 2014

Pronk Pops Show 215: February 20, 2014

Pronk Pops Show 214: February 19, 2014

Pronk Pops Show 213: February 18, 2014

Pronk Pops Show 212: February 17, 2014

Pronk Pops Show 211: February 14, 2014

Pronk Pops Show 210: February 13, 2014

Pronk Pops Show 209: February 12, 2014

Pronk Pops Show 208: February 11, 2014

Pronk Pops Show 207: February 10, 2014

Pronk Pops Show 206: February 7, 2014

Pronk Pops Show 205: February 5, 2014

Pronk Pops Show 204: February 4, 2014

Pronk Pops Show 203: February 3, 2014

Pronk Pops Show 202: January 31, 2014

Pronk Pops Show 201: January 30, 2014

Pronk Pops Show 200: January 29, 2014

Pronk Pops Show 199: January 28, 2014

Pronk Pops Show 198: January 27, 2014

Pronk Pops Show 197: January 24, 2014

Pronk Pops Show 196: January 22, 2014

Pronk Pops Show 195: January 21, 2014

Pronk Pops Show 194: January 17, 2014

Pronk Pops Show 193: January 16, 2014

Pronk Pops Show 192: January 14, 2014

Pronk Pops Show 191: January 13, 2014

Pronk Pops Show 190: January 10, 2014

Pronk Pops Show 189: January 9, 2014

Pronk Pops Show 188: January 8, 2014

Pronk Pops Show 187: January 7, 2014

Pronk Pops Show 186: January 6, 2014

Pronk Pops Show 185: January 3, 2014

Story 1: Surprise There Is Coordination Between Reporters and Politicians — Prescreening of Questions — Really — No Kidding — I’m Crusdhed — The Decline and Fall of Investigative Journalism — The Rise of Press Propaganda — In The Tank For Obama — IRS Scandal Pops Up — Videos

irs-scandal

ObamaTyrannyIRSTEAirs-scandal (1)

IRS
IRS-Apology

irs-christy-scandalsfbi_coverupIssa-600

Obama-Scandals

Monty Python’s Fish Tank

LOIS LERNER’S INVOLVEMENT
IN THE
IRS TARGETING OF TAX-EXEMPT ORGANIZATIONS

STAFF REPORT
COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM
U.S. HOUSE OF REPRESENTATIVES
113TH CONGRESS
MARCH 11, 2014

3 Reasons Not To Sweat The “Citizens United” SCOTUS Ruling

Tea Party Activist IRS Targeting Of Conservatives Continues America’s Newsroom

Sekulow IRS Continues To Deceive Americans About IRS Targeting Scandal America’s Newsroom

IRS targeting: Part of long time assault on conservatives

Timeline Of IRS Conservative Targeting

Jun 4 hearing – Al Salvi was targeted by Lois Lerner when she was at the Federal Elections Commission

Brent Bozell On IRS Scandal: ‘Bigger Than Watergate’

Emails Show Lois Lerner’s Motive in IRS Scandal

IRS Scandal Will Justice Be Served Obama Donor Leading Tea Party Targeting Probe

Groups Targeted By IRS Say They Are Finally Hearing From FBI

Trey Gowdy: Lois Lerner “Not Getting Immunity, Period!” • IRS Scandal • 03/04/14 •

Top House Republican: We Already Caught WH Lying About IRS Scandal

Krauthammer: If White House Had Any Connection To IRS Scandal, It Will Be ‘Fatal Problem’ For Obama

Carney: White House Heard Reports, But Didn’t Ask About IRS Scandal

IRS Scandal White House Apppointee Directly Involved

The Obama IRS Targeting Scandal in Five Minutes – Unbelievable Abuse of Power

Rep. Issa: Jay Carney is a ‘paid liar’

6/03/13 Jay Carney responds to being called a paid liar

BOOM! Rep. Issa Has Information That Will Link IRS Scandal Up Into the White House

Fmr. IRS Official Refuses to Testify at Hearing

House CMTE Releases Scathing Report On Lois Lerner’s Involvement In IRS Scandal – Forbes On Fox

Issa Fires Back: Cummings ‘Decided to Have Quite a Hissy Fit’

Justice Dept Denies Request For Special Prosecutor In IRS Scandal – America’s Newsroom

Goldberg on IRS Scandal on IRS

2013 In Review – The Scandals – DOJ, NSA, IRS, Benghazi & The Obama Admin Big Lie – Hannity

Jon Stewart Blasts President: Obama Learns About Scandals by Watching the News?

Sharyl Attkisson: There Is Coordination Between Reporters And Politicians

By Chris Stigall

Chris Stigall talked to former CBS News Reporter Sharyl Attkisson this morning on Talk Radio 1210 WPHT about the trouble reporters have to deal with while covering politicians and the government, as well as the current state of investigative reporting.

Responding to comments regarding a Phoenix television reporter yesterday who initially claimed that the White House pre-screens questions from reporters, Attkisson said, “I wouldn’t surprised if sometimes there is that level of cooperation with some questions. If I need something answered from the White House and they won’t tell me, I’ll call our White House Correspondent. They’re friendlier with the White House Correspondents in general. So the White House Correspondent may ask Jay Carney or one of his folks about an issue and they will be told ‘ask that at the briefing and we’ll answer it.’ They want to answer it in front of everybody. They do know it’s coming and they’ll call on you. There’s that kind of coordination sometimes. I wouldn’t be shocked if there’s sometimes more coordination. I don’t think it’s everybody on every briefing, every day. I’m pretty sure it’s not. But I think people would be surprised at the level of cooperation reporters have in general with politicians.”

Listen to full podcast here…

She also said it is more and more difficult for investigative reporters to get their stories published or on the air because of the trouble it may cause.

“Nobody was interested in the stories. It didn’t seem to matter what the topic was. There’s sort of a problem all over, I talk to my colleagues in different mediums. There’s just a lot of pressure. Investigative reporting gets a lot of backlash. They don’t quite know how to deal with it. Why not just put on stories that don’t draw that kind of response?”

Attkisson also confirmed she’s working on a bookabout how stories are reported in the media.

“I’ve been wanting to write about the unseen influences on the media by coordinated, paid factions, whether they’re from political, corporate or other special interests, the tactics they use to manipulate the images we see, not just in the news but on Facebook, Wikipedia, or fake Twitter accounts. It’s become a way of life and I don’t think the public is aware of how much nearly everything you see today may be influenced, in some fashion, by a paid interest that wants you to think something,” Attkisson said.

http://philadelphia.cbslocal.com/2014/03/21/sharyl-attkisson-there-is-coordination-between-reporters-and-politicians/

Social Welfare Organizations

To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote social welfare. The earnings of a section 501(c)(4) organization may not inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transactionwith a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction. See Introduction to IRC 4958 for more information about this excise tax. For a more detailed discussion of the exemption requirements for section 501(c)(4) organizations, see IRC 501(c)(4) Organizations. For more information about applying for exemption, see Application for Recognition of Exemption.

To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). For example, an organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community and, therefore, does not qualify as a section 501(c)(4) organization. Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, because its activities benefit the member-tenants and not all tenants in the community, while an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure or recreation of its members, or is carrying on a business with the general public in a manner similar to organizations operated for profit link].

Seeking legislation germane to the organization’s programs is a permissible means of attaining social welfare purposes. Thus, a section 501(c)(4) social welfare organization may further its exempt purposes through lobbying as its primary activity without jeopardizing its exempt status. An organization that has lost its section 501(c)(3) status due to substantial attempts to influence legislation may not thereafter qualify as a section 501(c)(4) organization. In addition, a section 501(c)(4) organization that engages in lobbying may be required to either provide notice to its members regarding the percentage of dues paid that are applicable to lobbying activities or pay a proxy tax. For more information, see Lobbying Issues .

The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity. However, any expenditure it makes for political activities may be subject to tax under section 527(f). For further information regarding political and lobbying activities of section 501(c) organizations, see Election Year IssuesPolitical Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations, and Revenue Ruling 2004-6.

Additional information

http://www.irs.gov/Charities-&-Non-Profits/Other-Non-Profits/Social-Welfare-Organizations

 

501(c) Organizations

 

501(c) organization, also known colloquially as a 501(c), is an American tax-exempt nonprofit organization. Section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)) provides that 29 types of nonprofit organizations are exempt from somefederal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well.

The most common type of tax-exempt nonprofit organization falls under category 501(c)(3), whereby a nonprofit organization is exempt from federal income tax if its activities have the following purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals.

 

 

Types

According to the IRS Publication 557†, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types and their corresponding descriptions.[1]

  • 501(c)(1) — Corporations Organized Under Act of Congress (including Federal Credit Unions)
  • 501(c)(2) — Title Holding Corporation for Exempt Organization[2]
  • 501(c)(3) — Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
  • 501(c)(4) — Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
  • 501(c)(5) — Labor, Agricultural and Horticultural Organizations
  • 501(c)(6) — Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
  • 501(c)(7) — Social and Recreational Clubs
  • 501(c)(8) — Fraternal Beneficiary Societies and Associations
  • 501(c)(9) — Voluntary Employee Beneficiary Associations
  • 501(c)(10) — Domestic Fraternal Societies and Associations
  • 501(c)(11) — Teachers’ Retirement Fund Associations
  • 501(c)(12) — Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.
  • 501(c)(13) — Cemetery Companies
  • 501(c)(14) — State-Chartered Credit Unions, Mutual Reserve Funds
  • 501(c)(15) — Mutual Insurance Companies or Associations
  • 501(c)(16) — Cooperative Organizations to Finance Crop Operations
  • 501(c)(17) — Supplemental Unemployment Benefit Trusts
  • 501(c)(18) — Employee Funded Pension Trust (created before June 25, 1959)
  • 501(c)(19) — Post or Organization of Past or Present Members of the Armed Forces
  • 501(c)(20) — Group Legal Services Plan Organizations
  • 501(c)(21) — Black lung Benefit Trusts
  • 501(c)(22) — Withdrawal Liability Payment Fund
  • 501(c)(23) — Veterans Organization (created before 1880)
  • 501(c)(24) — Section 4049 ERISA Trusts
  • 501(c)(25) — Title Holding Corporations or Trusts with Multiple Parents
  • 501(c)(26) — State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
  • 501(c)(27) — State-Sponsored Workers’ Compensation Reinsurance Organization
  • 501(c)(28) — National Railroad Retirement Investment Trust
  • 501(c)(29) — Qualified Nonprofit Health Insurance Issuers (Created in section 1322(h)(1) of the Affordable Care Act)[3]

† 501(c)(20) and 501(c)(24) organization types receive little mention in IRS Publication 557 and are not included in its Organization Reference Chart. 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after June 30, 1992, but they may request to become exempt under Section 501(c)(9) effective July 1, 1992.[4] 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.[5]

Certain day care centers may qualify as tax-exempt under Section 501(k).[6][7][8] The day care center must provide child care away from their homes.[7] At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student.[9] Most of the day care center’s funding must come from fees received for day care services.[9] The day care center must also provide child care services to the general public.[7] The tax exemption for certain day care centers was part of the Deficit Reduction Act of 1984.[8]

General compliance issues

Under Section 511, a 501(c) organization is subject to tax on its “unrelated business income“, whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games.[10] Disposal of donated goods valued over $2,500, or acceptance of goods worth over $5,000 may also trigger special filing and record-keeping requirements.

Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns, e.g., 26 U.S.C. § 6033 and 26 U.S.C. § 6050L. Prior to 2008, annual returns were not generally required from an exempt organization accruing less than $25,000 in gross income yearly.[11] However, from 2008 onwards, many such organizations must file a yearly “e-Postcard” known as Form 990-N, or risk losing their exemption, with the maximum accrual being $50,000 to file a 990-N now.[12] Form 990-N must be submitted electronically using an authorized IRS efile provider. Other types of Form 990 may be submitted via mail and some are available electronically through an IRS efile provider. IRS

Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in monetary fines of up to $250,000 per year. Exempt or political organizations (excluding churches or similar religious entities) must make their returns, reports, notices, and exempt applications available for public inspection. The organization’s Form 990 (or similar such public record as the Form 990-EZ or Form 990-PF) is generally available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A Request for Public Inspection or Copy or Political Organization IRS Form request to the IRS of the exempt organization filing of Form 990 for the past three tax years. The Form 4506-A also allows the public inspection and/or photocopying access to Form 1023 Application for Recognition of Exemption or Form 1024, Form 8871 Political Organization Notice of Section 527 Status, and Form 8872 Political Organization Report of Contribution and Expenditures. Internet access to an organization’s 990 and some other forms are available through information services such as GuideStar.

Failure to file such timely returns and to make other specific information available to the public also is prohibited.[13]

501(c)(3)

501(c)(3) exemptions apply to corporations, and any community chest, fund, cooperating association or foundation, organized and operated exclusively for religiouscharitable,scientific, testing for public safety, literary, or educational purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children oranimals.[14][15] There are also supporting organizations which are often referred to in shorthand form as “Friends of” organizations.[16][17][18][19][20]

Another provision, 26 U.S.C. § 170, provides a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations over $250). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging to a charity’s continued operation, as many foundations and corporate matching programs do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of the deduction.

Testing for public safety is described under section 509(a)(4) of the code, which makes the organization a public charity and not a private foundation,[21] but contributions to 509(a)(4) organizations are not deductible by the donor for federal income, estate, or gift tax purposes.

The two exempt classifications of 501(c)(3) organizations are as follows:[22]

public charity, identified by the Internal Revenue Service (IRS) as “not a private foundation”, normally receives a substantial part of its income, directly or indirectly, from the general public or from the government. The public support must be fairly broad, not limited to a few individuals or families. Public charities are defined in the Internal Revenue Code under sections 509(a)(1) through 509(a)(4).

private foundation, sometimes called a non-operating foundation, receives most of its income from investments and endowments. This income is used to make grants to other organizations, rather than being disbursed directly for charitable activities. Private foundations are defined in the Internal Revenue Code under section 509(a) as 501(c)(3) organizations, which do not qualify as public charities.

Churches must meet specific requirements in order to obtain and maintain tax exempt status; these are outlined in IRS Publication 1828: Tax guide for churches and religious organizations.[23] This guide outlines activities allowed and not allowed by churches under the 501(c)(3) designation. A private, nonprofit organization, GuideStar, also provides reputable and detailed results for web-based searching to verify information on 501(c)(3) organizations.[24][better source needed]

Before donating to a 501(c)(3) organization, a donor may wish to consult the searchable online IRS list of charitable organizations[25] as well as lists which may be maintained by a state on a portion of its web portal devoted to its “department of justice” or “office of attorney general”.

Consumers may file IRS Form 13909 with documentation to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) tax-exempt organization.[26]

Obtaining status

The basic requirement of obtaining tax exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non profit organizations need to be limited in powers to function with tax exempt status, but a non profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation and/or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level.[27] Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023. The form must be accompanied by a $850 filing fee if the yearly gross receipts for the organization are expected to average $10,000 or more.[28][29] If yearly gross receipts are expected to average less than $10,000, the filing fee is reduced to $400.[28][29] There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023:

  • Churches, their integrated auxiliaries, and conventions or associations of churches[30]
  • Organizations that are not private foundations and that have gross receipts that normally are not more than $5,000[31]

The IRS also expects to release a software tool called Cyber Assistant, which will assist with preparation of the application for tax exemption, but as of late 2011 the release date is unclear.[32]

There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court, the United States District Court for the District of Columbia, and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization’s qualification if the organization has exhausted administrative remedies with the Internal Revenue Service.[33][34]

Political activity

Section 501(c)(3) organizations are prohibited from supporting political candidates, and are subject to limits on lobbying. They risk loss of tax exempt status if these rules are violated.[35][36] An organization that loses its 501(c)(3) status due to being engaged in political activities cannot then qualify for 501(c)(4) status.[37]

Elections

Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office.[38] The Internal Revenue Service website elaborates upon this prohibition as follows:

Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that

(a) would favor one candidate over another;
(b) oppose a candidate in some manner; or
(c) have the effect of favoring a candidate or group of candidates,

will constitute prohibited participation or intervention.

The Internal Revenue Service provides resources to exempt organizations and the public to help them understand the prohibition. As part of its examination program, the IRS also monitors whether organizations are complying with the prohibition.

Lobbying

In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct a limited amount oflobbying to influence legislation. Although the law states that “No substantial part…” of a public charity’s activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the “expenditure” test), or more (under the “substantial part” test) per year on lobbying.[39] To clarify the standard of the “substantial part” test, Congress enacted §501 (h) (called the Conable election after its author, Representative Barber Conable). The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization is now presumed in compliance with the substantiality test if they work within the limits. The Conable Election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768[40] is required to make the Conable election.

501(c)(4)

501(c)(4) organizations are generally civic leagues and other corporations operated exclusively for the promotion of “social welfare”, such as civics and civics issues, or local associations of employees with membership limited to a designated company or people in a particular municipality or neighborhood, and with net earnings devoted exclusively to charitable, educational, or recreational purposes.[41] An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community.[37][42]

501(c)(4) organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program[43] and, unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity is the promotion of social welfare.[44] The tax exemption for 501(c)(4) organizations applies to most of their operations, but contributions may be subject to gift tax, and income spent on political activities – generally the advocacy of a particular candidate in an election – is taxable.[45] An “action” organization generally qualifies as a 501(c)(4) organization.[46] An “action” organization is one whose activities substantially include, or are exclusively,[47]direct lobbying or grass roots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that is related to its purpose.[48] A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities.[37][49]

Contributions to 501(c)(4) organizations are usually not deductible as charitable contributions for U.S. federal income tax, with a few exceptions.[50] Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible.[51] If a 501(c)(4) engages in a substantial amount of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense.[52] The organization should provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else the organization is subject to a proxy tax on its lobbying and political campaign expenditures.[51] The organization should also provide an express statement that contributions to the organization are not deductible as charitable contributions during fundraising solicitations.[51]

501(c)(4) organizations are not required to disclose their donors publicly.[53] The lack of disclosure has led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying, and has become controversial.[54][55] Criticized as “dark money“, spending from these organizations on political TV ads has exceeded spending fromSuper PACs.[56][57]

The origins of 501(c)(4) organizations date back to the Revenue Act of 1913, which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4).[58]

501(c)(5)

501(c)(5) organizations include labor, agricultural and horticultural organizations. Labor unions, county fairs and flower societies are examples of these types of groups. They share a requirement that benefits may not inure to a specific member but the rules for inurement vary among the three different types of organizations under this segment.[59]

501(c)(6)

501(c)(6) organizations include Business Leagues, Home Builders Associations, the Security Industry Association, Chambers of Commerce, Real Estate Boards, and such organizations as the U.S. Chamber of Commerce, the Edison Electric Institute, and the National Football League.

Much like 501(c)(4) groups, there has been some movement toward using 501(c)(6) groups for political purposes. The U.S. Chamber of Commerce is a perennial large spender on politics, and Freedom Partners used 501(c)(6) status to raise and distribute over $250 million to groups during 2012 election campaigns without disclosing its donors.[60] The group’s existence was not publicly known until nearly a year after the election.

Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional AssociationsISBN 1484805747.

http://en.wikipedia.org/wiki/501(c)_organization

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Listen To Pronk Pops Podcast or Download Shows 58-61

Listen To Pronk Pops Podcast or Download Shows 55-57

Listen To Pronk Pops Podcast or Download Shows 52-54

Listen To Pronk Pops Podcast or Download Shows 49-51

Listen To Pronk Pops Podcast or Download Shows 45-48

Listen To Pronk Pops Podcast or Download Shows 41-44

Listen To Pronk Pops Podcast or Download Shows 38-40

Listen To Pronk Pops Podcast or Download Shows 34-37

Listen To Pronk Pops Podcast or Download Shows 30-33

Listen To Pronk Pops Podcast or Download Shows 27-29

Listen To Pronk Pops Podcast or Download Shows 17-26

Listen To Pronk Pops Podcast or Download Shows 16-22

Listen To Pronk Pops Podcast or Download Shows 10-15

Listen To Pronk Pops Podcast or Download Shows 01-09

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