IRS Political Activities Enforcement Program for Nonprofit Groups: Questions & Concerns

Publication Date: January 2006

Publisher: OMB Watch (Organization : U.S.)

Author(s):

Research Area: Politics

Keywords: elections; charities

Type: Report

Abstract:

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.