TAX REVENUE
& EXEMPTIONS

HISTORY FILES

History files are created for the purpose of establishing a regular order or a sequence in which information is maintained over time, when aging members are likely to separate and younger members are left to recreate.

ALEC.ORG 'American Legislative Exchange Council'  These Private Corporations 'depicted left' are a handful of Donor-Contributors who have recently withdrawn their funding in this 501C3 Political Pact Action Group. A Republican Tax Exempt Group which underwrites legislative language for promoting a Republican idiology & profitability of Private Corporations. Over 400 Private Corportations have now pulled out of this organization since the Sandy Hook Massacre.

Since the NRA & Republican Political Action Groups were Hell-Bent on promoting more access to Assault weapons & increasing magazine capacity, many in the industry are now shying away from their philosophy. Speaker John Boehner & the 113th Congressional House Republicans have not yet seen the light of losing their political base support from the very source they defend and depend on in their 2014 re-election campaignes.


IRS Scandal, A Big Fat CheeWee
Lois Lerner, a Mid-level Manager' at the IRS, had been place on paid leave until a full investigation would be completed by the U.S. Treasury, Inspector General's Office. The investigation would require a collection of both written affidavits and oral interviews based on their testimony. The U.S. House, Committee on Governmental Reform would be led by House Republican, Chairman Darrell Issa. Lois Lerner, given no immunity in exchange for her testimony and upon the advice of her counsel invoked her Fifth Admendment right before giving an opening statement which she declared for herself and department managers having done nothing wrong.

Lois Lerner, began her career in 1986, under the Reagan Administration. She served as Executive Assistant to one of the Commissioner's at the Federal Elections Commission 'FEC', until 1995. This has been recently reported by the National Review, a partisan magazine for promoting a Republican Agenda. Since her tenure at the FEC, Lois Lerner was seated on the General Counsel of the National Republican Senatorial Committee, 'RSC'. Her responsibilities were mainly pro-regulation for limiting the influence of money in politics. How ironic, what comes around goes around.

20130620   IRS Transcript Released I   |   IRS Transcript Released II

Darrell Issa, Chairman of the House Oversight On Government Reform was to investigate abuse at the IRS. The 300 page Transcript was held back due to possible compromise of the investigation. Republican Darrell Issa had CHERRY PICKED and released portions of the transcript supporting his version of the facts. Since then, Senior Democrat, Elijah Cummings had released the entire transcript refering to an IRS manager claiming to be Conservative-Republican who set aside many of the applicants for further development. According to testimony offered by this IRS manager, conservative applicants were asking for both Tax-Exemept Status and be able to run political ads which was, in his opinion, prohibited by law.

20130613-Your push to release entire transcripts from witness interviews while the investigation remains active was reckless and threatened to undermine the integrity of the committees investigation, Issa wrote in response to a letter from his Democratic counterpart, Representative Elijah Cummings of Maryland, who himself had selectively quoted the transcripts and then called on Issa to publicize the whole thing.

Elijah Cummings reported, the manager responsible for alledgedly targeting conservative applicants under 501c4 identified himself as a Conservative Republican. When asked, if his use of authority was to attack enemies of the Obama Administration, his reply was simply, his authority allowed him to require 'applicant request' futher development. Republican Daryll Issa has still not released the interviews he promised 3 weeks ago. Looks like a cheewee to me.

20130613-Rep. Darrell Issa claimed the enhanced scrutiny of Tea Party groups for tax-exempt status, out of the Cincinnati IRSs Office was a problem coordinated, right out of Washington headquarters. Now Issa is withholding transcripts and attacking fellow Oversight Committee reps. Democrats released excerpts of the IRS manager behind the Tea Party screening identifies himself as a conservative Republican. When asked whether the review of Tea Party-related groups was meant to target President Obamas political enemies, the manager said, I do not believe that the screening of these cases had anything to do other than consistency and identifying issues that needed to have further development.

20130605 IRS Pub 557, Reference Chart, 501(c) organizations-descriptions.
501(c)(1) Corps Organize Under Act of Congress include Federal Credit Unions.
501(c)(2) Title Holding Corporation for Exempt Organization
501(c)(3) Religion, Ed, Charity, Science, Literary, Public Safety Testing, International amateur sport competition, Prevent cruelty of children-animals
501(c)(4) Civic Leagues, Social Welfare, and Local Associations of Employees.  Wikipedia on 501c4
501(c)(5) Labor, Agricultural and Horticultural Organizations.
501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
501(c)(7) Social and Recreational Clubs.
501(c)(8) Fraternal Beneficiary Societies and Associations.
501(c)(9) Voluntary Employee Beneficiary Associations.
501(c)(10) Domestic Fraternal Societies and Associations
501(c)(11) Teachers' Retirement Fund Associations
501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies etc.
501(c)(13) Cemetery Companies.
501(c)(14) State-Chartered Credit Unions, Mutual Reserve Funds.
501(c)(15) Mutual Insurance Companies or Associations.
501(c)(16) Cooperative Organizations to Finance Crop Operations.
501(c)(17) Supplemental Unemployment Benefit Trusts.
501(c)(18) Employee Funded Pension Trust created before June 25, 1959
501(c)(19) Post-organized for Past-Present Members of the Armed Forces
501(c)(20) Group Legal Services Plan Organizations.
501(c)(21) Black lung Benefit Trusts.
501(c)(22) Withdrawal Liability Payment Fund.
501(c)(23) Veterans Organization created before 1880.
501(c)(24) Section 4049 ERISA Trusts.
501(c)(25) Title Holding Corporations or Trusts with Multiple Parents.
501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals.
501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization.
501(c)(28) National Railroad Retirement Investment Trust.
501(c)(29) Qualified Nonprofit Health Insurance Issuers (Created in section 1322(h)(1) of the Affordable Care Act)
501(c)(20) and 501(c)(24) organization types receive scant mention in IRS Publication 557 and are not included in its Organization Reference Chart.
501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after June 30, 1992, but they may request to become exempt under
Section 501(c)(9) effective July 1, 1992. 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.

20130525 Wikipedia on 501(c) The United States Internal Revenue Code (26 U.S.C. 501(c)) provides 28 types of nonprofit organizations exempt from some federal income taxes. 501(c)(4) organizations are generally civic leagues, other corporations who operate exclusively for promoting primarily common good and general welfare of people & community.

501(c)(4) organizations can not directly or indirectly participate or intervene in political campaigns for or in opposition to any candidate for public office. Contributions to 501(c)(4) organizations are usually not deductible as charitable contributions for U.S. federal income tax, with few exceptions. 501(c)(4) organizations are not required to disclose their donors publicly and the lack of disclosure has led to extensive use of the 501(c)(4). Provisions for organizations actively involved in lobbying, has become controversial. Criticized as 'dark money', spending from these organizations on political TV ads has exceeded spending from Super PACs.

The regulation allows Section 501(c)(4) organizations to self-declare, hold themselves as tax-exempt; they do not have to obtain any approval from the Internal Revenue Service, though they may. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913, which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4).


Steven Miller Resigns
20130515-Steven Miller, Deputy Commissioner of the IRS has become the latest victim of an incoherent regulation which misguided IRS Officials to unlawfully administer the law. The Original law was changed in 1959, which changed the word EXCLUSIVELY TO PRIMARILY However, noone had defined the broader definition of the word PRIMARILY. If the IRS followes the meaning of the word EXCLUSIVELY, the 501 (c) (4) Tax Exempt Organizations would have to use their tax exempt funds EXCLUSIVELY for Social Welfare.

PDF Letter From Miller To Levin |  Issue Vs Political Ads |  Revenue Act of 1913 |  Top Margin Rates 1960s | 

20130510
President Obama learned, from CNN today, IRS official 'Lois Lerner' A mid level spokeswoman who oversees this Division admit Tea Party 501-(4)(c) Tax Exempt Organizations were targeted prior to the 2012 elections. Pundant opponents argue between 2010 and 2012 request for tax exempt status by Republicans had doubled and staffing and training during this period was problematic. Further, that with such an increase in the number of request, surely, an increase in scrutiny from these request was equally appropriate. A 1958 change in the law allowed the IRS to change the word 'exclusively for health & welfare" to "Primarily for health & welfare. This alone had created a ground-swell in the number of Negative Ad Campaignes ever since.

20130510-President Obama was told today that the IRS had targeted Tea Party Organizations under the leadership of a Bush Appointment. Republicans then used the story to bolster fund raising. Of course, G.W. Bush in 2004 launched a 2 year probe on the Chairman of the NAACP, Julian Bond and did not end the probe until just before mid-term elections.


Douglas Shulman's Biography
20121109-Douglas Shulman was succeeded by Steven Miller on November 9, 2012. Shulman never testified again, after completion of his service.

20080306-Douglas Shulman was appointed Commissioner of the IRS by G.W. Bush in March of 2008. The Commissioner had testified before Congress on January 26, 2012. He was adamit in his denial of Tea Party Organizations being targeted by the IRS.  Shulman's Testimony


John Beohner-and his Republican caucas had proposed and promoted their support on bipartisan legislation to close the 'loophole on Corporate Taxes', as part of, a tax negoitiation, when the President proposed, 'reducing benefit cost' on medicare and medicade through cost savings, by prosecuting 'Rouge Medical Facilities' on fraud waste and abuse. A program which has been largely successful, measured by any standard. Republicans insist that we should transfer the tax burden from the wealthiest of Americans thru the Federal Grant System, to the poorest of Americans thru local sales tax & millage.
Boehner's Revenue Promise Corporate Profits Vs Wages


Harry Reid and the President, on the other hand, has bend over backwards to Accomodate the Republican Party with raising Federal Revenue. Harry Reid and the President has already, publically, gave their committment on benefit reduction, or perhaps extending the age of benefit including; the exception, on those making claim to disability at earlier ages, due to their unique occupation. Or victims from unavoidable accidents through malficance of Corporation non-compliance of 'OSHA Safety Regulation' and their 'Best Practices' to protect workers first.

Communications: prestonroddy@gmail.com Official Launch 20130422 7:30 A.M.


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