Coalition For Life of Iowa Congressional Statement concerning
IRS Treatment of the Coalition for Life of Iowa, June 4, 2013
Recently, the IRS admitted treating organizations that align with conservativevalues in ways that delayed or rejected their application for tax-exempt status.The Coalition for Life of Iowa has been identified as one of the earliestorganizations that faced unnecessary, prejudicial demands from the IRS.
A. Organizational Background
Coalition for Life of Iowa was incorporated on August 25, 2004 as a not-for-profitcorporation under Iowa law. Due to its limited funding, the Coalition for Lifewaited until 2008 to submit its IRS Form 1023 application for recognition of tax-exempt status to the IRS. All of our documents are available at Thomas MoreSociety, at www.thomasmoresociety.orgThe Coalition for Life of Iowa (CFLI)
is expressly “organized for charitable,
religious and educational activities that qualify it as an exempt organization under
In our Articles of Incorporation(submitted in support of the
Coalition’s Form 1023
hese exempt purposes include “the
education and counseling of citizens of Iowa about the sanctity of life from
conception to death.” The Coalition for Life’s purposes are based
expressly ontraditional religious beliefs. In our bylaws (submitted in connection with the
Coalition’s 1023 application)
, we state,
We believe in the protection of all humanbeings from conception to natural death. Because every human is created in theimage and likeness of God, every human life is sacred
These beliefs aregrounded in Biblical authority, science, and basic principles of human dignity.
B. The Coalition’s Qualified 501(c)(3) Educational and Religious Activities
As detailed in its supporting 1023 narrative, the Coalition for Life carries out itstax-exempt work by sponsoring educational forums and coordinating with other like-minded groups to educate the public and otherwise promote sanctity of lifeprinciples. The Coalition for Life operates generally for qualified purposes withinthe meaning of section 501(c)(3). The Coalition operates on a very low, tightbudget, relying entirely on charitable contributions and minimal fees to help cover forum expenses. No commercial activity whatsoever occurs here. Rather, the
Coalition for Life’s operations consist entirely of activities
and goals intended tohelp educate others, encourage prayer, and promote basic values of humandignity. Some other activities organized since 2009 include: local March for Life,Spring and Fall 40 Days for Life campaign, Roses for Moms fundraiser, free
“Thanks Dad for Life” magnets give
-away, cosponsored national witness speaker event. Copies of our brochure and of magnets are attached.