An article in BNA this morning indicates that Grassley is interested in looking at the 501c4 - 527 connection. Grassley's letter said that, as the Justice Department continues its investigation into congressional corruption, the Finance Committee has reviewed numerous documents relating to charities and social advocacy organizations directly or indirectly related to former lobbyist Jack Abramoff, as well as similar groups with "patterns akin to those associated" with Abramoff. Grassley said he is concerned that some of those groups are disguising lobbying and political activities, in violation of their tax-exempt status. While not related to Abramoff, Grassley said he is most concerned about the circumvention of the requirements of Internal Revenue Code Section 527 by the use of 501(c)(4) organizations. Grassley wrote about a number of concerns, among them that some of the organizations' activities might generate unrelated business taxable income, and asked Korb to detail whether he receives cases or ruling requests involving these issues and if IRS plans to issue any guidance in the area.