The IRS Political Activities Enforcement Program for Nonprofit Groups: Questions & Concerns
Source OMB Watch
“The Internal Revenue Service’s (IRS) new approach to enforcing the ban on partisan activities by charities and religious organizations has raised serious questions about the agency’s interpretation of the law, about evenhanded enforcement, and about the appropriateness of an approach aimed at deterring speech. The Political Activities Compliance Initiative (PACI), has resulted in unresolved audits and lingering questions about the standards used. This report summarizes the new program, new compliance guidance from the IRS and raises issues and questions that must be addressed to ensure charities and religious organizations can continue to play their essential role in public policy debates. There are two supplements to the report: one detailing the agency’s 2004 enforcement program, and one describing known cases that are currently or have been under investigation.”
+ Main Text without Supplements (PDF; 160K)
+ Supplement A: Results and Procedures of the 2004 Enforcement Program (PDF; 110K)
+ Supplement B: IRS Political Activity Investigations – Publicly Disclosed Cases (PDF; 150K)
+ Works Cited (PDF; 90 KB)
+ Full Report (PDF; 270 KB)

This entry was posted on Sunday, July 9th, 2006 at 4:44 pm and is filed under Government and politics, Legal and law enforcement, Social and cultural issues. You can follow any responses to this entry through the RSS 2.0 feed. Responses are currently closed, but you can trackback from your own site.