First, the IRS used inappropriate criteria to target for review TeaParty and other organizations based on their name and policy positions. This practice started in 2010 and continued to evolve until June of 2011.As the
shows, the IRS was following inappropriate criteria. Let meread to you these criteria from a briefing held by the IRS’s ExemptOrganizations function in June of 2011: The criteria included the words “Tea Party,” “Patriots,” or “9/12Project.” Another listed criterion was that the group’s issues includedgovernment spending, government debt or taxes. Yet another listedcriterion appeared as education of the public by advocacy or lobbying to,quote, “Make America a better place to live,” unquote. Finally, the criterionconsisted of any statements in the case file criticizing how the country isbeing run. The reason that these criteria were inappropriate is that theyDID NOT focus on tax-exempt laws and Treasury Regulations. Forexample, 501(C)(3) organizations may not engage in political campaignintervention. 501(C)(4) organizations can, but it must not be their primaryactivity. Political campaign intervention is action taken on behalf of, oragainst, a particular candidate running for office.