Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (REG-134417-13)

Filed on regulations.gov — full text not in the inline record.

The IRS must stop the "dark money" polluting our elections. Don't back off. W have see too much abuse by fly-by-night 501(c)(4) organizations, and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations. Under the proposed regulations, the League which never supports or opposes candidates or parties, would be unable to register voters, publish Voter's Guides such as the one on the website of the League of Women Voters of Cook County (http://cookcounty.il.lwvnet.org), host candidate forums where all candidates are invited, or otherwise fulfill its mission of helping voters to be educated in the period immediately prior to the election. The effect of this proposal on 501(c)(4) organizations such as the League of Women Voters would be that voters would only learn of candidates through partisan means.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

Stop the "dark money" polluting our elections. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. I am a member of the League. The current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

1)Truly nonpartisan voter service activity must be allowed. The proposed IRS definition of "candidate-related political activity" errs by including truly nonpartisan voter service activities by organizations like the League. This should be corrected by applying the highly articulated "facts and circumstances" tests currently used by the IRS for 501(c)(3) organizations to 501(c)(4) organizations as well. In addition, this body of law for 510(c)(3) organizations provides sufficient guidance to those organizations and should not be disturbed by the IRS. 2)The "dark money" system must be stopped, and the exploitation of the 501(c)(4) status by organizations that intervene in candidate elections must be eliminated. The IRS should prohibit "candidate-related political activity" by 501(c)(4) organizations. The Internal Revenue Code is clear that 501(c)(4) organizations must be "operated exclusively for the promotion of social welfare." It simply is not a social welfare activity to work in ways that influence the election or defeat of clearly identified candidates for public office. 3)The IRS should ensure that other 501(c) organizations don't become a new vehicle for groups to hide the sources of vast sums spent on candidate elections. 4)Since any organization or group of individuals can form a tax-exempt 527 organization, the elimination of "candidate-related political activity" by 501(c) groups does not ban any activity, it simply directs funds to a 527, where they are disclosed. 5)Candidate-related political activity" should be defined as: a)mass paid public communications, such as broadcast advertising, phone banking, mass mailings, outgoing mass electronic messages, and mass leaflets b)that use the name or likeness of a candidate or otherwise clearly identify a candidate or political party. 6)"Candidate-related political activity" should not include: a)Communications to an organization's "members," "supporters," or other designated individuals who have affirmatively and actively asked to be associated with the organization. b)Taking a position on or advocating for a ballot initiative or referendum. The Right to Vote is important in any democracy. Countries are rioting to have that right. Educating people about voting and about candidates is a non-partisan activity for the League of Women Voters. For our local forums we have all candidates present and their views voiced or published. There is no money involved from the candidates or from other candidate supporters. We need the opportunity to present the non-partisan views in elections.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

In the experience of the League of Women Voters of Colorado, voters are eager to find truly nonpartisan sources of information about elections, candidates and ballot issues. We are proud of the League's long history of offering candidate guides and forums that are open to all candidates, and ballot issue pamphlets that address all sides of the issue. The proposed IRS definition of "candidate-related political activity" errs by including truly nonpartisan voter service activities by organizations like the League. Instead, the "facts and circumstances" tests currently used by the IRS for 501(c)(3) organizations should be applied to 501(c)(4) organizations, as well as being maintained for 501(c)(3) organizations. At the same time, the League of Women Voters of Colorado supports eliminating the exploitation of the 501(c)(4) status by organizations that intervene in candidate elections. The IRS should prohibit "candidate-related political activity" by 501(c)(4) organizations. The Internal Revenue Code is clear that 501(c)(4) organizations must be "operated exclusively for the promotion of social welfare." While eliminating exploitation of 501(c)(4) status, the IRS should ensure that other 501(c) organizations don't become a new vehicle for groups to hide the sources of funds spent on candidate elections. Since any organization or group of individuals can form a tax-exempt 527 organization, the elimination of "candidate-related political activity" by 501(c) groups does not ban any activity, it simply directs funds to a 527, where they are disclosed. In order to ensure that nonpartisan organizations such as the League of Women Voters can continue their valuable services to voters such as registration drives and candidate guides, "candidate-related political activity" should not include communications to an organization's "members," "supporters," or other designated individuals who have affirmatively and actively asked to be associated with the organization. It should also not include taking a position on or advocating for a ballot initiative or referendum. Rather, "candidate-related political activity" should be defined as mass paid public communications that use the name or likeness of a candidate or otherwise clearly identify a candidate or political party. Thank you for this opportunity to comment on the proposed regulations.

COMMENTS TO THE INTERNAL REVENUE SERVICE (IRS) ON REG-134417-13 GUIDANCE FOR TAX-EXEMPT SOCIAL WELFARE ORGANIZATIONS ON CANDIDATE-RELATED POLITICAL ACTIVITIES Submitted by Nancy Bickel, President for the League of Women Voters of Berkeley Albany Emeryville 2530 San Pablo Avenue, Suite F • Berkeley CA 94702-2000 Phone: (510) 843-8824 E-mail: president@lwvbae.org Website: http://lwvbae.org/ 1)Truly nonpartisan voter service activity must be allowed. The proposed IRS definition of "candidate-related political activity" errs by including truly nonpartisan voter service activities by organizations like the League. This should be corrected by applying the highly articulated "facts and circumstances" tests currently used by the IRS for 501(c)(3) organizations to 501(c)(4) organizations as well. In addition, this body of law for 510(c)(3) organizations provides sufficient guidance to those organizations and should not be disturbed by the IRS. 2)The "dark money" system must be stopped, and the exploitation of the 501(c)(4) status by organizations that intervene in candidate elections must be eliminated. The IRS should prohibit "candidate-related political activity" by 501(c)(4) organizations. The Internal Revenue Code is clear that 501(c)(4) organizations must be "operated exclusively for the promotion of social welfare." It simply is not a social welfare activity to work in ways that influence the election or defeat of clearly identified candidates for public office. 3)The IRS should ensure that other 501(c) organizations don't become a new vehicle for groups to hide the sources of vast sums spent on candidate elections. 4)Since any organization or group of individuals can form a tax-exempt 527 organization, the elimination of "candidate-related political activity" by 501(c) groups does not ban any activity, it simply directs funds to a 527, where they are disclosed. 5)Candidate-related political activity" should be defined as: a)mass paid public communications, such as broadcast advertising, phone banking, mass mailings, outgoing mass electronic messages, and mass leaflets b)that use the name or likeness of a candidate or otherwise clearly identify a candidate or political party. 6)"Candidate-related political activity" should not include: a)Communications to an organization's "members," "supporters," or other designated individuals who have affirmatively and actively asked to be associated with the organization. b)Taking a position on or advocating for a ballot initiative or referendum. The League of Women Voters of Berkeley Albany Emeryville is currently a 501(c) (4) organization. We have applied to become a 501(c)(3) organization. Adoption of the proposed regulations in their current form would drastically limit our ability to provide voter, election and public policy information to the general public under either category. We never support or oppose candidates. We do offer candidates for local offices opportunities to appear at public meetings and on video and internet streamed programs—with strict rules that every candidate is invited and treated equally. We do extensive voter education and registration at election times through print, web and public meetings. These "pro and con" events and activities are purely nonpartisan and fair and unbiased. We also do other citizen education on policy issues based on our research and provide a range of public education and information. We have a sister organization the League of Women Voters of Berkeley Foundation, a 501(c)(3) which provides additional funding for our nonpartisan balanced information about elections, ballot measures and other purely educational work. We also advocate from time to time on policy issues. We clearly distinguish and keep separate our advocacy and our "pro and con" activities. Advocacy activities rarely reaches 20% of our budget in election years and generally are a far smaller percentage of our expenditures.

We support the control of "dark money" but are concerned that these regulations also inhibit truly nonpartisan voter education. Please change your current proposal to make sure that truly nonpartisan voter service activities by organizations such as the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations. 1)Truly nonpartisan voter service activity must be allowed. The proposed IRS definition of "candidate-related political activity" errs by including truly nonpartisan voter service activities by organizations like the League. This should be corrected by applying the highly articulated "facts and circumstances" tests currently used by the IRS for 501(c)(3) organizations to 501(c)(4) organizations as well. In addition, this body of law for 510(c)(3) organizations provides sufficient guidance to those organizations and should not be disturbed by the IRS. 2)The "dark money" system must be stopped, and the exploitation of the 501(c)(4) status by organizations that intervene in candidate elections must be eliminated. The IRS should prohibit "candidate-related political activity" by 501(c)(4) organizations. The Internal Revenue Code is clear that 501(c)(4) organizations must be "operated exclusively for the promotion of social welfare." It simply is not a social welfare activity to work in ways that influence the election or defeat of clearly identified candidates for public office. 3)The IRS should ensure that other 501(c) organizations don't become a new vehicle for groups to hide the sources of vast sums spent on candidate elections. 4)Since any organization or group of individuals can form a tax-exempt 527 organization, the elimination of "candidate-related political activity" by 501(c) groups does not ban any activity, it simply directs funds to a 527, where they are disclosed. 5)Candidate-related political activity" should be defined as: a)mass paid public communications, such as broadcast advertising, phone banking, mass mailings, outgoing mass electronic messages, and mass leaflets b)that use the name or likeness of a candidate or otherwise clearly identify a candidate or political party. 6)"Candidate-related political activity" should not include: a)Communications to an organization's "members," "supporters," or other designated individuals who have affirmatively and actively asked to be associated with the organization. b)Taking a position on or advocating for a ballot initiative or referendum. Leslie Stewart, VP Administration on behalf of the Board League of Women Voters of Diablo Valley, CA 500 St Mary's Road, #14 Lafayette, CA 94549

The IRs must stop the "dark money" polluting our election. Don't back off. We need real transparency and tough rules to stop candidate-related political activity by these organizations. At the same time the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The IRS errs by including truly nonpartisan voter service activities by organizations like the League. We urge you to correct that section so the League can continue to provide the educational services sorely needed by the voters. Thank you.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

For trust and confidence in our representative form of governing to continue to exist, the infusion of dark money into elections must stop. I support the proposed IRS rule to put an end to secret money. However, such a rule must not stop the work of registering voters by volunteer members of the League of Women Voters. Our non-partisan organization is in its 94th year of registering and informing voters. The League of Women Voters throughout our nation seek to get more citizens to participate in making Democracy work. This activity must be protected and greater participation must be encouraged.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

Let our voices be heard! The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations.

I strongly agree that we need real transparency and tough rules to stop "candidate-related political activity" by 501 (c) (4) organizations. Please continue this effort. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations.

To: IRS – Federal eRulemaking Portal From: LEAGUE OF WOMEN VOTERS OF SOMERS, NY P.O. Box 371, Somers, NY 10589 February 24, 2014 Truly non partisan voter service activity must be allowed. The proposed IRS definition of "candidate-related political activity" errs by including truly nonpartisan voter service activities by organizations like the League. This should be corrected by applying the highly articulated "facts and circumstances" tests currently used by the IRS for 501(c)(3) organizations to 501(c)(4) organizations as well. In addition, this body of law for 510(c)(3) organizations provides sufficient guidance to those organizations and should not be disturbed by the IRS. The "dark money" system must be stopped, and the exploitation of the 501(c)(4) status by organizations that intervene in candidate elections must be eliminated. The IRS should prohibit "candidate-related political activity" by 501(c)(4) organizations. The Internal Revenue Code is clear that 501(c)(4) organizations must be "operated exclusively for the promotion of social welfare." It simply is not a social welfare activity to work in ways that influence the election or defeat of clearly identified candidates for public office. The IRS should ensure that other 501(c) organizations don't become a new vehicle for groups to hide the sources of vast sums spent on candidate elections. Since any organization or group of individuals can form a tax-exempt 527 organization, the elimination of "candidate-related political activity" by 501(c) groups does not ban any activity, it simply directs funds to a 527, where they are disclosed. Candidate-related political activity" should be defined as: -- Mass paid public communications, such as broadcast advertising, phone banking, mass mailings, outgoing mass electronic messages, and mass leaflets -- That use the name or likeness of a candidate or otherwise clearly identify a candidate or political party. Candidate-related political activity" should not include: -- Communications to an organization's "members," "supporters," or other designated individuals who have affirmatively and actively asked to be associated with the organization. -- Taking a position on or advocating for a ballot initiative or referendum. Loretta Nelson, co president, Somers LWV Françoise Bennett, co president, Somers LWV

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. At the same time, the current IRS proposal must be changed to make sure that truly nonpartisan voter service activities by the League of Women Voters can continue. The existing standards currently applied to 501(c)(3) organizations governing nonpartisan election activities should also be applied to (c)(4) organizations. The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations. .

The IRS must stop the "dark money" polluting our elections. Don't back off. We have seen too much abuse by fly-by-night 501(c)(4) organizations and it is harming our democracy. We need real transparency and tough rules to stop "candidate-related political activity" by these organizations.

COMMENTS TO THE INTERNAL REVENUE SERVICE (IRS) ON REG-134417-13 GUIDANCE FOR TAX-EXEMPT SOCIAL WELFARE ORGANIZATIONS ON CANDIDATE-RELATED POLITICAL ACTIVITIES BY THE LEAGUE OF WOMEN VOTERS OF SAN DIEGO DONNA BARTLETT-MAY AND KAY RAGAN, CO-PRESIDENTS February 21, 2014 The League of Women Voters of San Diego welcomes the chance to comment on the Notice of Proposed Rulemaking by the Internal Revenue Service. The League of Women Voters of San Diego supports the IRS proposal to define "candidate-related political activity" to stop the abuse of 501(c)(4) status by electioneering groups that are clearly not social welfare organizations. However, we object to the definition proposed by the IRS because it mistakenly includes truly nonpartisan voter service activities by organizations like the League. This should be corrected by applying the criteria currently used for 501(c)(3) organizations to 501(c)(4) groups, too. The "dark money" in campaign finance must be stopped, and the misuse of the 501(c)(4) status by organizations that intervene in candidate elections must be eliminated. The IRS should prohibit any "candidate-related political activity" by 501(c)(4) organizations because it is not a social welfare activity to influence the election or defeat of political candidates. Also, the prohibition of candidate-related political activity should extend to all 501(c) groups inasmuch as section 527 is set up for that purpose. We believe that candidate-related political activity" should be defined as: a) mass paid public communications, such as broadcast advertising, phone banking, mass mailings, outgoing mass electronic messages, and mass leaflets b) using the name or likeness of a candidate or otherwise clearly identifying a candidate or political party. "Candidate-related political activity" should not include: a) communications to an organization's "members," "supporters," or other designated individuals who have asked to be associated with the organization. b) taking a position on or advocating for a ballot initiative or referendum. Thank you for the opportunity to comment. We commend the IRS for addressing these critical issues. League of Women Voters of San Diego 7710 Balboa Avenue, Suite 224A San Diego, CA 92111 (858)-483-8696 www.lwvsandiego.org