List of Known PACI Complaints

Mar 12, 2008 by Amanda Adams*

The Internal Revenue Service (IRS) Political Activities Compliance Initiative (PACI) enforces the ban on partisan activity by charities and religious organizations. On June 8, 2007 the IRS released a report on the initial results of its 2006 program." The results of the enforcement program to date show a continued low level of violations, with the number of 2006 investigations remaining about the same compared to 2004. The types of activities selected for investigation indicate that many cases occur in gray areas of the law, such as allowing candidates to speak at organizational functions or distributing printed materials.

OMB Watch Analysis & Insight

Dec 20, 2007 by Amanda Adams*

OMB WATCH REPORT Overcaution and Confusion: The Impact of Ambiguous IRS Regulation of Political Activities by Charities and the Potential for Change
November 2007
Summarizes debate from August 2007 panel discussion sponsored by OMB Watch on IRS enforcement of the ban on partisan intervention in elections by 501(c)(3) organizations

Summary and Analysis: IRS Revenue Ruling on Charities and Election Activity
June 2007

Transcript: The Need for Clear Rules for 501(c)(3) Groups at Election Time (Pt. 1)

Sep 21, 2007 by Sam Kim

On Aug. 3, 2007 OMB Watch sponsored a panel discussion on The Need for Clear Rules for 501(c)(3) Groups at Election Time. The speakers were Gregory Colvin, Attorney, Silk Adler & Colvin, expert and author on nonprofit lobbying and political activities. Co-Chair of the Subcommittee on Political and Lobbying Organizations and Activities of the Exempt Organizations Committee of the Tax Section of the American Bar Association, Beth Kingsley Attorney at Harmon Curran Spielberg & Eisenberg specializing in tax exemption, lobbying, policy advocacy and federal election law. Co-chair of the ABA Exempt Organizations Committee's subcommittee on Forms, Rulings, and Administrative Developments, Marcus Owens, Former IRS Director of Exempt Organizations Division and attorney at Caplin & Drysdale. Represents a broad range of tax-exempt organizations. Projects include organizations interested in public policy but concerned with legislative and political activities. Co-chair of the ABA Tax Section EO Committee's Subcommittee on Audits and Appeals and Karl Sandstrom, Attorney at Perkins Coie, specializing in political and federal campaign finance law. Wrote the friend of the court briefs on behalf of charities in FEC v. Wisconsin Right to Life, with co-author Ezra Reese. Teaches at Washington College of Law, American University. Served as a Commissioner on the Federal Election Commission from 1998-2002. Kay Guinane of OMB Watch moderated the panel. Here is a transcript of the discussion:

Roundup: Recent Nonprofit Efforts to Protect Voting Rights

Sep 12, 2006 by Kay Guinane

Updated November 3, 2006. Nonprofits across the country are mobilizing to fight voter suppression efforts. Recently enacted state laws, one proposed regulation and a bill in Congress have united some nonprofits in an effort to curb government sponsored voter discrimination and suppression. Challenges brought by nonprofits have resulted in court victories, and decisions on proposed regulations are pending. These battles are being waged in a pivotal election year, amidst a backdrop of national efforts to curb voting registration, and a recent effort by some members of Congress to limit the reach of the landmark Voting Rights Act Reauthorization. This article provides a roundup of recent decisions and nonprofit efforts.