Public Citizen filed a complaint with the Internal Revenue Service (IRS) and the Federal Election Commission (FEC) against Americans for Job Security (AJS) asserting that the organization's primary purpose is to influence elections. Therefore the organization should not be eligible for 501(c) non-profit tax status, and should instead be required to register as a political committee. Public Citizen is requesting the IRS to revoke the group's status as a nonprofit, collect back taxes on undeclared electioneering activities, and pay penalties for violating its tax exempt status. Public Citizen used the IRS 11-point test to determine whether ads should be considered either electioneering or issue-advocacy messages and analyzed 32 transcripts of AJS messages finding that in fact each satisfied the criteria for "electioneering." Public Citizen concluded that most of AJS's budget on communications was intended to influence elections. Read the Public Citizen press release and their evidentiary file.