Politics of the IRS

[xoxoxoBruce]

We have had an unprecedented increase in groups springing up, in the last 4 or 5 years, with their stated purpose to educate the public. They apply for tax exemption under 501(c)4 (“social welfare”) of the tax code.

Now the teapublicans are claiming the IRS is targeting them, along with other conservative groups. This is apparently true, but not apparently new. Basically because Congress () has not clearly defined the guidelines for 501(c)4 exemptions, like they have for 501(c)3 (real charity)exemptions.

While few are defending the Internal Revenue Service for targeting some 300 conservative groups, there are two critical pieces of context missing from the conventional wisdom on the “scandal.” First, at least from what we know so far, the groups were not targeted in a political vendetta — but rather were executing a makeshift enforcement test (an ugly one, mind you) for IRS employees tasked with separating political groups not allowed to claim tax-exempt status, from bona fide social welfare organizations. Employees are given almost zero official guidance on how to do that, so they went after Tea Party groups because those seemed like they might be political. Keep in mind, the commissioner of the IRS at the time was a Bush appointee.

Salon