September 19, 2012 CONGRESSIONAL RECORD — SENATE S6433 

Question 2. How many 501(c)(4) organizations which appear to be primarily engaged 

in political activity have been notified by 

the IRS within the last 6 months that they 

may be in violation of the law? 

When the IRS examines a section 501(c)(4) 

organization, the objective of the audit is to 

determine whether that organization qualifies for tax-exempt-status as a social welfare 

organization. As discussed in our June 4, 2012 

response to your March 30, 2012 letter, that 

determination looks to whether the organization is primarily engaged in activities that 

promote social welfare, not organized or operated for profit, and the net earnings of 

which do not inure to the benefit of any private shareholder or individual. The examination looks at the activities engaged in during 

the complete taxable year at issue. Although 

the promotion of social welfare does not include direct or indirect participation or 

intervention in political campaigns on behalf 

of or in opposition to any candidate for public office, a section 501(c)(4) social welfare organization can engage in political activities 

as long as it is primarily engaged in activities that promote social welfare. 

If the IRS believes that an organization 

does not meet the requirements under section 501(c)(4), the IRS notifies the organization of its intention to revoke the organization’s exempt status, explaining the law and 

reasons for the proposed revocation. The organization has 30 days from the date of that 

letter to protest or appeal the determination 

before a final revocation letter is issued to 

the organization. 

During the past six months, no notices of 

proposed or final revocation were issued to 

section 501(c)(4) organizations. Note that the 

IRS currently has more than 70 ongoing examinations of section 501(c)(4) organizations 

(this includes examinations for a variety of 

issues, some of which include whether the organization is primarily engaged in activities 

that promote social welfare). It is also important to note that the Service also maintains a determination process to review the 

operations of an organization to determine 

whether it should be recognized as tax exempt. In this area, we also review compliance with the legal requirements, including 

whether an organization is primary engaged 

in activities that promote social welfare. 

There are currently more than 1,600 organizations in the determination process seeking 

recognition as a section 501(c)(4) organization. The level of political activity is an 

issue in a number of these determination 

cases. 

I hope this information is helpful. If you 

have questions, please contact me or have 

your staff contact Catherine Barre. 

Sincerely, 

STEVEN T. MILLER, 

Deputy Commissioner for Services and 

f 

Enforcement. 

TRIBUTE TO JUDGE BRUCE D. 

BLACK 

Mr. BINGAMAN. Mr. President, I 

want to recognize the distinguished 

service of my friend Bruce Black, the 

Chief Judge for the U.S. District Court 

for the District of New Mexico. 

Bruce has chosen to leave the Federal bench at the end of this month. 

His decision to retire is a loss for our 

State and for the Nation. But he has 

served our Nation with great distinction and ability. 

Bruce was appointed to be a district 

court judge by President Clinton in 

1995. During the 17 years of his service 

in that position he has exemplified the 

integrity and high standards of fairness 

and impartiality which we strive for in 

our Federal judiciary. 

Throughout his years as a Federal 

judge he has never lost sight of the 

real-life effects of the court’s decisions 

on the lives of those who come before 

the court. 

Bruce and his wife Mary have exciting plans for the next chapter of their 

lives. They are close friends to my wife 

Anne, and me. We wish them the very 

best in future years. 

f 

TRIBUTE TO JONA OLSSON 

Mr. BINGAMAN. Mr. President, 

today I wish to recognize Jona Olsson, 

fire chief of the Latir Volunteer Fire 

Department located near Questa, NM. 

Olsson was recently honored as the 2012 

Volunteer Fire Chief of the Year by 

Fire Chief for her tireless work at the 

Latir Volunteer Fire Department and 

her efforts to increase diversity in the 

local fire service. She was honored on 

August 3, 2012, during the opening session of the International Association of 

Fire Chiefs’ Fire-Rescue International 

Conference and Exhibition in Denver, 

CO. 

After moving to New Mexico in 1999, 

Olsson was recruited to join the Latir 

Volunteer Fire Department. She quickly became integrated in the fire department, rising through the ranks, serving 

as a training officer, deputy chief, and 

eventually fire and EMS chief for the 

department in 2006. Olsson has facilitated training to individual departments and fire conferences across 

North America, as well as the United 

Kingdom. 

During tough economic times, Olsson 

and other volunteers have continued to 

expand the fire department, increasing 

training hours and the number of 

qualified volunteers. All 18 of Latir’s 

volunteer firefighters are structure 

trained, 13 are qualified with wildland 

Red Cards, and nine have EMS licenses. 

The Latir Volunteer Fire Department 

also has an active junior firefighter 

program. In addition, the fire department recently built a new addition to 

the fire station and purchased another 

fire engine. 

I ask that my colleagues join me in 

honoring Jona Olsson and the excellent 

work of the Latir Volunteer Fire Department. The dedication of Olsson and 

the community volunteers helps ensure 

the delivery of vital services to New 

Mexico residents. 

f 

HONORING OUR ARMED FORCES 

Mr. LAUTENBERG. Mr. President, 

over 2 years have passed since I last included the names of our troops who 

have lost their lives serving in support 

of operations in Iraq and Afghanistan. 

I wish to honor their service and sacrifice by including their names in the 

CONGRESSIONAL RECORD. 

Since I last included the names of 

our fallen troops on July 13, 2010, the 

Pentagon announced the deaths of 1,020 

troops in Iraq and in Operation Enduring Freedom, which includes Afghanistan. They will not be forgotten, and 

today I ask unanimous consent that 

their names be printed in the RECORD. 

There being no objection, the material was ordered to be printed in the 

RECORD, as follows: 

CW2 Jose L. Montenegro Jr., of Houston, 

TX; CW2 Thalia S. Ramirez, of San Antonio, 

TX; PFC Shane W. Cantu, of Corunna, MI; 

LCpl Alec R. Terwiske, of Dubois, IN; SSG 

Jeremie S. Border, of Mesquite, TX; SSG 

Jonathan P. Schmidt, of Petersburg, VA; 

SPC Kyle R. Rookey, of Oswego, NY; SSG 

Jessica M. Wing, of Alexandria, VA; SGT 

Christopher J. Birdwell, of Windsor, CO; SPC 

Mabry J. Anders, of Baker City, OR; PFC Patricia L. Horne, of Greenwood, MS; SGT 

Louis R. Torres, of Oberlin, OH; SGT David 

V. Williams, of Frederick, MD; SFC Coater 

B. Debose, of State Line, MS; SGT Richard 

A. Essex, of Kelseyville, CA; SGT Luis A. 

Oliver Galbreath, of San Juan, PR; SO2 

David J. Warsen, of Kentwood, MI; SO1 Patrick D. Feeks, of Edgewater, MD; PO1 Sean 

P. Carson, of Des Moines, WA; CW2 Suresh N. 

A. Krause, of Cathedral City, CA. 

CW3 Brian D. Hornsby, of Melbourne, FL; 

PO1 Darrel L. Enos, of Colorado Springs, CO; 

SSgt Gregory T. Copes, of Lynch Station, 

VA; SPC James A. Justice, of Grover, NC; 

PFC Michael R. Demarsico II, of North 

Adams, MA; SSG Eric S. Holman, of Evans 

City, PA; PFC Andrew J. Keller, of Tigard, 

OR; SSgt Scott E. Dickinson, of San Diego, 

CA; Cpl Richard A. Rivera Jr., of Ventura, 

CA; LCpl Gregory T. Buckley, of Oceanside, 

NY; SSgt Sky R. Mote, of El Dorado, CA; 

GySgt Ryan Jeschke, of Herndon, VA; Capt 

Matthew P. Manoukian, of Los Altos Hills, 

CA; MSgt Gregory R. Trent, of Norton, MA; 

MAJ Thomas E. Kennedy, of West Point, NY; 

CSM Kevin J. Griffin, of Laramie, WY; SPC 

Ethan J. Martin, of Lewiston, ID; Maj Walter 

D. Gray, of Conyers, GA; PO3 Clayton R. 

Beauchamp, of Weatherford, TX; Cpl Daniel 

L. Linnabary II, of Hubert, NC. 

1SG Russell R. Bell, of Tyler, TX; SSG 

Matthew S. Sitton, of Largo, FL; 1LT Todd 

W. Lambka, of Fraser, MI; PFC Jesus J. 

Lopez, of San Bernardino, CA; SPC Kyle B. 

McClain, of Rochester Hills, MI; LCpl Curtis 

J. Duarte, of Covina, CA; GySgt Jonathan W. 

Gifford, of Palm Bay, FL; GySgt Daniel J. 

Price, of Holland, MI; 1LT Sean R. Jacobs, of 

Redding, CA; SGT John E. Hansen, of Austin, 

TX; SPC Benjamin C. Pleitez, of Turlock, 

CA; SFC Bobby L. Estle, of Lebanon, OH; 

PFC Jose Oscar Belmontes, of La Verne, CA; 

PFC Theodore M. Glende, of Rochester, NY; 

Sgt Justin M. Hansen, of Traverse City, MI; 

SPC Justin L. Horsley, of Palm Bay, FL; 

PFC Brenden N. Salazar, of Chuluota, FL; 

PFC Adam C. Ross, of Lyman, SC; SGT Eric 

E. Williams, of Murrieta, CA; PFC Julian L. 

Colvin, of Birmingham, AL. 

SSG Richard L. Berry, of Scottsdale, AZ; 

PO2 Michael J. Brodsky, of Tamarac, FL; 

SSG Brandon R. Pepper, of York, PA; SPC 

Darrion T. Hicks, of Raleigh, NC; PFC Jeffrey L. Rice, of Troy, OH; PO2 Joseph P. 

Fitzmorris, of Ruston, LA; CPO Sean P. Sullivan, of St. Louis, MO; SPC Krystal M. 

Fitts, of Houston, TX; Cpl Joshua R. Ashley, 

of Rancho Cucamonga, CA; SGT Daniel A. 

Rodriguez, of Baltimore, MD; SGT Jose J. 

Reyes, of San Lorenzo, PR; SPC Sergio E. 

Perez Jr., of Crown Point, IN; SPC Nicholas 

A. Taylor, of Berne, IN; SGT Erik N. May, of 

Independence, KS; SSG Carl E. Hammar, of 

Lake Havasu City, AZ; SGT Michael E. 

Ristau, of Rockford, IL; SPC Sterling W. 

Wyatt, of Columbia, MO; PFC Cameron J. 

Stambaugh, of Spring Grove, PA; PFC 


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