IRS: Letter from CLC & Democracy 21 regarding Enforcement Against Claims For 501(c)(4) Tax Status


On September 28, 2011, Democracy 21 and the Campaign Legal Center called on the IRS to conduct an investigation into whether four groups claiming tax-exempt status under section 501(c)(4) of the Internal Revenue Code are ineligible for exemption under that provision because they are substantially engaged in campaign activities, not social welfare activities. The groups discussed in our letter are Crossroads GPS, Priorities USA, American Action Network and Americans Elect