PROPOSED IRS RULES

Most of the following has been supplied by Heritage Action or copied directly from the Regulations.Gov website.

This is an urgent action alert and the final outcome will directly impact not only our own FCTP but tea parties and conservative organizations around the country.

It is not hard to see what is happening. These are my words: “I feel that this is an all-out effort on the part of OUR government to shut down and shut up the movement of the freedom loving Americans across the country.”

It is absolutely critical that you take action on this item as to have the people’s words in the formal reply process. Please take the time to act. This information has been shared with tea parties and conservative groups around the country so we are not alone in this action.

While the country was recovering from Thanksgiving Dinner, the IRS quietly announced new proposed regulations that unfairly target conservative grassroots groups. The new IRS rules would suppress these groups that typically organize as 501c4 social welfare organizations from exercising their right to free political speech while preserving these rights for unions and industry groups.
These new rules would make it illegal for a 501(c)(4) organization to discuss and educate the public on the voting records of their elected representatives. The rules would make it illegal for them to hold voter registration drives, host forums or debates with elected officials or candidates, publish voter guides and voting records, or even mention the names of elected officials in public statements!
We need as many citizens as can be mustered to rise up and make a comment on the IRS’ website to stop this abusive rule. The comment period for these rules ends on February 27th. Click on the link below to make comment and tell the IRS that these activities should count towards the primary purpose of 501c4 organizations. Tell them that the IRS rule is burdensome and will create a paperwork nightmare. The role of the IRS is to collect revenue and not trample rights and inject themselves into the activities of these organizations. These organizations have the right to free speech and to petition their government. Request hearings to be held around the country so citizens have an opportunity to speak out on this issue.
Additional background can be found in this document and then visit 

http://www.regulations.gov/#!submitComment;D=IRS-2013-0038-0001

to enter your comments online. Don’t forget to include your name and address.
When you get to the site on the link above just add your information and comment.
Heritage suggested when making a comment to be specific and choose an area that most makes no sense to you. Pick one or two specific areas of concern. AND
You should ask when the hearing are being held and where (they are supposed to do this, see below for clarification on these hearings.) or ask if hearing will be held and where.

The above link contains the information about the proposed changes for the IRS rules regarding 501C4 which would "legalize" the harassment many conservative groups went through before the last election to begin again just before another election. Directly below is a somewhat cleaner list that is somewhat easier to understand than the government website (I have not checked it against the actual regulation which is at the link above and it's from an on line friend), and below the list are some of the notes from the phone meeting Heritage ran on this issue last Wednesday about making comments and requesting hearings (which would be considered standard practice for something like this).

Again, the regulation comment period was opened around Thanksgiving late on a Friday afternoon (I believe it could have been black Friday) to keep it as quiet and obscure as possible and now we have less than a month left. Comments close on February 27, 2014.

Below is just a quick list of some of the proposed rules. More detailed information from the Government website is provided further below.
These mandates would be only for tea party, pro-life, and pro-family groups - anything they consider "conservative."

* Prohibit using words like “oppose,” “vote,” “support,” “defeat,” and “reject.”
* Prohibit mentioning, on its website or on any communication (email, letter, etc.) that would reach 500 people or more, the name of a candidate for office, 30 days before a primary election and 60 days before a general election.
* Prohibit mentioning the name of a political party, 30 days before a primary election and 60 days before a general election, if that party has a candidate running for office.
* Prohibit voter registration drives or conducting a non-partisan “get-out-the-vote drive.”
* Prohibit creating or distributing voter guides outlining how incumbents voted on particular bills.
* Prohibit hosting candidates for office at any event, including debates and charitable fundraisers, 30 days before a primary election or 60 days before the general election, if the candidate is part of the event’s program.
* Restrict employees of such organizations from volunteering for campaigns.
* Prohibit distributing any materials prepared on behalf a candidate for office.
* Restrict the ability of officers and leaders of such organizations to publicly speak about incumbents, legislation, and/or voting records.
* Restrict the ability of officers and leaders of such organizations to make public statements regarding the nomination of judges.
* Create a 90-day blackout period, on an election year, that restricts the speech of 501(c)(4) organizations.
* Declare political activity as contrary to the promotion of social welfare.
* Protect labor unions and trade associations by exempting them from the proposed regulations. THIS ONE SHOULD MAKE YOU MAD!!!

Notes from the Heritage conference call that a couple of us participated in on 1/29/14:
The IRS says they do not have to comply with the federal law about over burdening paperwork
The IRS will define candidate related activity as:
Lobbying activity .... message that is sent out to more than 500 people
Candidate forum even if all candidates running for the office are involved
Voter registration
Voter guides even if neutral
Issue advocacy if candidate or political office holder mentioned
All candidate related activities
You would also have to remove all legislative records from web sites 30 days before election or count the hours (see below)

Points made during the phone call:
1.The above would all be taxable and some will have constitutional issues since you really can't be taxed for the exercise of your first amendment rights and some of the rules would clearly do that. It is wrong to have the IRS try to inject themselves into that area.

2. 501C4 are social welfare or advocacy groups by their nature, but if these rules are passed, it will create quite a nightmare of paperwork, because someone would have to do a lot of counting of hours including those of volunteers and then, try to balance out "acceptable activities" with other activities to get the proper balance that is acceptable (this is the "burdensome paperwork).
The bottom line is to keep the regulation from taking effect.

The following is taken directly from the Regulations.Gov web page and is offered to provide you with a more detailed understanding of the proposed rules. AND to garner understanding of the request for Public Hearings.

List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
Part 1 Income Taxes
Paragraph 1.The authority citation for part 1 continues to read in part as follows:
Authority

26 U.S.C. 7805 * * *
Par. 2.Section 1.501(c)(4)-1 is proposed to be amended by revising the first sentence of paragraph (a)(2)(ii) and adding paragraphs (a)(2)(iii) and (c) to read as follows:
§ 1.501(c)(4)-1
Civic organizations and local associations of employees.
(a) * * *
(2) * * *
(ii) * * * The promotion of social welfare does not include direct or indirect candidate-related political activity, as defined in paragraph (a)(2)(iii) of this section. * * *
(iii) Definition of candidate-related political activity—(A) In general. For purposes of this section, candidate-related political activity means:
(1) Any communication (as defined in paragraph (a)(2)(iii)(B)(3) of this section) expressing a view on, whether for or against, the selection, nomination, election, or appointment of one or more clearly identified candidates or of candidates of a political party that—
(i) Contains words that expressly advocate, such as “vote,” “oppose,” “support,” “elect,” “defeat,” or “reject;” or
(ii) Is susceptible of no reasonable interpretation other than a call for or against the selection, nomination, election, or appointment of one or more candidates or of candidates of a political party;

(2) Any public communication (defined in paragraph (a)(2)(iii)(B)(5) of this section) within 30 days of a primary election or 60 days of a general election that refers to one or more clearly identified candidates in that election or, in the case of a general election, refers to one or more political parties represented in that election;
(3) Any communication the expenditures for which are reported to the Federal Election Commission, including independent expenditures and electioneering communications;
(4) A contribution (including a gift, grant, subscription, loan, advance, or deposit) of money or anything of value to or the solicitation of contributions on behalf of—
(i) Any person, if the transfer is recognized under applicable federal, state, or local campaign finance law as a reportable contribution to a candidate for elective office;
(ii) Any section 527 organization; or
(iii) Any organization described in section 501(c) that engages in candidate-related political activity within the meaning of this paragraph (a)(2)(iii) (see special rule in paragraph (a)(2)(iii)(D) of this section);

(5) Conduct of a voter registration drive or “get-out-the-vote” drive;
(6) Distribution of any material prepared by or on behalf of a candidate or by a section 527 organization including, without limitation, written materials, and audio and video recordings;
(7) Preparation or distribution of a voter guide that refers to one or more clearly identified candidates or, in the case of a general election, to one or more political parties (including material accompanying the voter guide); or
(8) Hosting or conducting an event within 30 days of a primary election or 60 days of a general election at which one or more candidates in such election appear as part of the program.
(B) Related definitions. The following terms are defined for purposes of this paragraph (a)(2)(iii) only:
(1) “Candidate” means an individual who publicly offers himself, or is proposed by another, for selection, nomination, election, or appointment to any federal, state, or local public office or office in a political organization, or to be a Presidential or Vice-Presidential elector, whether or not such individual is ultimately selected, nominated, elected, or appointed. Any officeholder who is the subject of a recall election shall be treated as a candidate in the recall election.
(2) “Clearly identified” means the name of the candidate involved appears, a photograph or drawing of the candidate appears, or the identity of the candidate is apparent by reference, such as by use of the candidate's recorded voice or of terms such as “the Mayor,” “your Congressman,” “the incumbent,” “the Democratic nominee,” or “the Republican candidate for County Supervisor.” In addition, a candidate may be “clearly identified” by reference to an issue or characteristic used to distinguish the candidate from other candidates.
(3) “Communication” means any communication by whatever means, including written, printed, electronic (including Internet), video, or oral communications.
(4) “Election” means a general, special, primary, or runoff election for federal, state, or local office; a convention or caucus of a political party that has authority to nominate a candidate for federal, state or local office; a primary election held for the selection of delegates to a national nominating convention of a political party; or a primary election held for the expression of a preference for the nomination of individuals for election to the office of President. A special election or a runoff election is treated as a primary election if held to nominate a candidate. A convention or caucus of a political party that has authority to nominate a candidate is also treated as a primary election. A special election or a runoff election is treated as a general election if held to elect a candidate. Any election or ballot measure to recall an individual who holds state or local elective public office is also treated as a general election.
(5) “Public communication” means any communication (as defined in paragraph (a)(2)(iii)(B)(3) of this section)—
(i) By broadcast, cable, or satellite;
(ii) On an Internet Web site;
(iii) In a newspaper, magazine, or other periodical;
(iv) In the form of paid advertising; or
(v) That otherwise reaches, or is intended to reach, more than 500 persons.
(6) “Section 527 organization” means an organization described in section 527(e)(1) (including a separate segregated fund described in section 527(f)(3)), whether or not the organization has filed notice under section 527(i).
(C) Attribution. For purposes of this section, activities conducted by an organization include activities paid for by the organization or conducted by an officer, director, or employee acting in that capacity or by volunteers acting under the organization's direction or supervision. Communications made by an organization include communications the creation or distribution of which is paid for by the organization or that are made in an official publication of the organization (including statements or material posted by the organization on its Web site), as part of the program at an official function of the organization, by an officer or director acting in that capacity, or by an employee, volunteer, or other representative authorized to communicate on behalf of the organization and acting in that capacity.
(D) Special rule regarding contributions to section 501(c) organizations. For purposes of paragraph (a)(2)(iii)(A)(4) of this section, a contribution to an organization described in section 501(c) will not be treated as a contribution to an organization engaged in candidate-related political activity if—
(1) The contributor organization obtains a written representation from an authorized officer of the recipient organization stating that the recipient organization does not engage in such activity (and the contributor organization does not know or have reason to know that the representation is inaccurate or unreliable); and
(2) The contribution is subject to a written restriction that it not be used for candidate-related political activity within the meaning of this paragraph (a)(2)(iii).
(c) Effective/applicability date. Paragraphs (a)(2)(ii) and (iii) of this section apply on and after the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register.
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2013-28492 Filed 11-26-13; 4:15 pm]
BILLING CODE 4830-01-P

Comments and Requests for Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The Treasury Department and the IRS generally request comments on all aspects of the proposed rules. In particular, the Treasury Department and the IRS request comments on whether there are other specific activities that should be included in, or excepted from, the definition of candidate-related political activity for purposes of section 501(c)(4). Such comments should address how the proposed addition or exception is consistent with the goals of providing more definitive rules and reducing the need for fact-intensive analysis of the activity. All comments submitted by the public will be made available for public inspection and copying at www.regulations.gov or upon request.
A public hearing will be scheduled if requested in writing by any person who timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register.

As always your support is critical. Feel free to copy and paste this entire message to an email and send to your friends. The more people that become engaged in this message to the government from the people the better chance of success.

IF YOU READ THE PROPOSED RULES YOU CAN EASILY TELL THAT OUR FIRST AMENDMENT RIGHT TO FREE SPEECH IN INTENTIONALLY BE STOPPED. THE PURPOSE OF OUR 501C4 STATUS IS TO EDUCATE. YOU CAN SEE THAT OUR EFFORTS TO EDUCATE AND INFORM IS BEING SHUT DOWN AS WELL.
We are being attacked on all sides but if we are to win the battle then we must never stop fighting back. EVER

God Bless You and may God BLESS OUR AMERICA
Leanne

As a side note I am sending this information on the all of our elected officials in Washington. We need to ensure they are not only aware of this but that they are doing something about it.!!! Feel free to do the same.