Letters: Mixing politics and tax breaks

Re “501(c)(4) rules without teeth,” Editorial, Dec. 4

I applaud your editorial regarding the treatment of nonprofit organizations under IRS Code Section 501(c)(4) by returning to the letter of the law.

That code section provides for the tax exemption of civic leagues or organizations not organized for profit but operated exclusively for the promotion of the general welfare. The IRS defined “exclusively” as “primarily,” meaning that organizations can engage in other activities, including election-related activity.

Now, in its quest to clarify things after the recent scandal over targeting conservative political groups, the IRS appears to be focused on the definition of “political activity.”

The last time I looked, the dictionary defines the word “exclusive” to mean excluding all but what is specified. Put simply, all activities of a 501(c)(4) must be for the promotion of the general welfare.

I think all of us — liberals and conservatives — can agree that election-related activity does not fit into this scheme.

Josef Colman

Santa Monica

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