3 Jun 2013 2:42 pm
FYI Clem:The original statute passed by Congress in 1954 requires 501 C(4) organizations to be engaged exclusively in social welfare activities.The IRS in 1959 without authority from Congress changed Congress' intent in it's regulations on 501 C(4) organizations, to be only primarily for social welfare.There is a big difference between 'exclusively' and 'primarily'.The IRS had no right to change the meaning and intent of the law in it's regulations.