Senator Tom Coburn v. IRC 107
Here is an other guest post from Robert Baty. Bob is a retired IRS Appeals Officer. He has something of an obsession with an obscure Revenue Ruling from 1970....
Did You Hear The One About Lois Lerner Walking Into A Bar?
Your voter registration drives will be focused on (1) geographic areas generally more supportive of M causes, and (2) unregistered voters on the membership lists of your Affiliates. You have described your Affiliates as “M- oriented.” Like the organization in Situation 2, which only urged voters to vote if they agreed with the position of a particular candidate on a certain issue, you will specifically target your voter registration efforts towards individuals that support M causes.
Since the bulk of these activities are conducted on behalf of and in support of your Affiliates , all private non-profit groups of a “M- orientation” and who mostly are not § 501(c)(3) or § 501(c)(4) organizations, you have not established that these activities are conducted to further a social welfare purpose.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.