Source: https://www.citizensoversightmaryland.com/misc-2.html
Timestamp: 2019-04-26 16:06:57+00:00

Document:
Included today is my initial request for justice to the Federal Elections Commission for relief for my campaign being completely censured in all media and major election forums. I understand that private media has little responsibility for free and fair election and equal protection as regards elections, but the very least they should not be allowed to openly LIE about the major elements of an election race. Most critical, 501c3/4s are not allowed to participate in elections in ways that damage a campaign and we all know----EXCLUDING A CANDIDATE FROM FORUMS AND DEBATES DOES JUST THAT. This is why most 501c3/4 invite all candidates in a race to a forum. The major university and public media coverage is the source of bias and all Baltimore City 501c3/4 ignore these laws. THIS IS CRITICAL AS BALTIMORE CITY IS THE LARGEST VOTING BLOCK IN THE STATE.
When an FEC official denies my claim of election violation with this level of evidence to my case, there needs to be recourse and I am resubmitting my complaint to the Chair of the FEC. I am as well moving forward to Federal Court in Washington to press this issue as a civil law suit damaging my campaign and the results of the democratic primary in Maryland.
Included in this packet to the Washington Federal District Court are all the requirements for initiating this lawsuit. Since the Maryland primaries are at the end of June we need to move forward with due process. Make no mistake, this is not a democratic or republican party issue as both parties are allowed to skirt election laws to the detriment of voters in both parties.
IV. Complainant's Recourse A complainant who disagrees with the Commission's dismissal of a complaint or who believes the Commission failed to act in a timely manner may file a petition in the U.S. District Court for the District of Columbia. In the case of a Commission dismissal, the petition has to be filed within 60 days after the date of the dismissal. 2 U.S.C. §437g(a)(8) [PDF].
participation or intervention in any political campaign within the meaning of section 501(c)(3). Rev. Rul. 66-256 amplified.
political campaign within the meaning of section 501(c)(3)?
important interest to its members. The organization proposes to conduct a series of public forums. These forums will be conducted in congressional districts during congressional election campaigns. All legally qualified candidates for the House of Representatives from the congressional districts in question will be invited to participate in a forum.
organizations, community leaders, and other interested persons.
Each candidate will be allowed an equal opportunity to present his or her views on each of the issues discussed. The organization will select a moderator for each forum whose sole function will be limited to assuring that the general ground rules are followed. At both the beginning and end of each forum, the moderator will state that the views expressed are those of the candidates and not those of the organization and that the sponsorship of the forum is not intended as an endorsement of any candidate.
intervention in a political campaign on behalf of or in opposition to a candidate include, but are not limited to, the publication or distribution of written statements or the making of oral statements on behalf of or in opposition to such a candidate.
public office in compliance with the reasonable access provisions of the Communications Act of 1934, 47 U.S.C. Sec. 312(a)(7),(1982). Whether an organization is participating or intervening,directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office depends upon all of the facts and circumstances of each case. For example, certain "voter education" activities conducted in a non-partisan manner may not constitute prohibited political activities under section 501(c)(3) of the Code. Other so-called "voter education" activities may be proscribed by the statute. Rev. Rul. 78-248, 1978-1 C.B. 154, contrasts several situations illustrating when an organization that publishes a compilation of a candidate's position or voting record has or has not engaged in prohibited political activities based on whether the questionnaire or voting guide in content or structure shows a bias or preference with respect to the views of a particular candidate.
See also Rev. Rul. 80-282, 1980-2 C.B. 178, that amplified Rev. Rul. 78-248 regarding the timing and distribution of voter education materials. The presentation of public forums or debates is a recognized method of educating the public.
See Rev. Rul. 66-256. Providing a forum for candidates is not, in and of itself, prohibited political activity.
be prepared and presented by a nonpartisan, independent panel.
interest to the public, notwithstanding that the issues discussed may include issues of particular importance to the organization's members. Each candidate will receive an equal opportunity to present his or her views on each of the issues discussed.
these facts, the organization will not be considered to be engaged in prohibited political activity. This conclusion is based on the totality of the circumstances described. The presence or absence of a particular fact here in other similar situations is not determinative of other cases but would have to be considered in light of all the surrounding factors in that case.
campaign within the meaning of section 501(c)(3).
Rev. Rul. 66-256 is amplified.
any candidate for public office within the meaning of section 501(c)(3)?
statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Section 1.501(c) (3)-1(c)(3)(i) of the Income Tax Regulations states that an organization is not operated exclusively for one or more exempt purposes if it is an “action” organization.
Rev. Rul. 78-248, 1978-1 C.B. 154, contrasts several situations illustrating when an organization that publishes a compilation of candidate positions or voting records has or has not engaged in prohibited political activities based on whether the questionnaire used to solicit candidate positions or the voters guide itself shows a bias or preference in content or structure with respect to the views of a particular candidate.
or debates is a recognized method of educating the public.
See Rev. Rul.66-256, 1966-2 C.B. 210 (nonprofit organization formed to conduct public forums at which lectures and debates on social, political, and international matters are presented qualifies for exemption from federal income tax under section 501(c)(3)). Providing a forum for candidates is not, in and of itself, prohibited political activity.
reasonable amounts of air time equally available to all legally qualified candidates for election to public office in compliance with the reasonable access provisions of the Communications Act of1934). However, a forum for candidates could be operated in a manner that would show a bias or preference for or against a particular candidate. This could be done, for example, through biased questioning procedures. On the other hand, a forum held for the purpose of educating and informing the voters, which provides fair and impartial treatment of candidates, and which does not promote or advance one candidate over another, would not constitute participation or intervention in any political campaign on behalf of or in opposition to any candidate for public office.
See Rev. Rul. 86-95, 1986-2 C.B. 73 (organization that proposes to educate voters by conducting a series of public forums in congressional districts during congressional election campaigns is not participating in a political campaign on behalf of any candidate due to the neutral form and content of its proposed forums).
The 21 factual situations appear below under specific subheadings relating to types of activities. In each of the factual situations, all the facts and circumstances are considered in determining whether an organization’s activities result in political campaign intervention. Note that each of these situations involves only one type of activity. In the case of an organization that combines one or more types of activity, the interaction among the activities may affect the determination of whether or not the organization is engaged in political campaign intervention.
presentation of public forums and the publication of voter education guides) if they are carried out in a non-partisan manner. In addition, section 501(c)(3) organizations may encourage people to participate in the electoral process through voter registration and get-out-the-vote drives, conducted in a non-partisan manner. On the other hand, voter education or registration activities conducted in a biased manner that favors(or opposes) one or more candidates is prohibited.
Situation 1. B, a section 501(c)(3) organization that promotes community involvement, sets up a booth at the state fair where citizens can register to vote.
The signs and banners in and around the booth give only the name of the organization, the date of the next upcoming statewide election, and notice of the opportunity to register. No reference to any candidate or political party is made by the volunteers staffing the booth or inthe materials available at the booth, other than the official voter registration forms which allow registrants to select a party affiliation. B is not engaged in political campaign intervention when it operates this voter registration booth.
The political campaign intervention prohibition is not intended to restrict free expression on political matters by leaders of organizations speaking for themselves, as individuals. Nor are leaders prohibited from speaking about important issues of public policy. However, for their organizations to remain tax exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions of the organization.
does not constitute campaign intervention by Hospital J.
University K, it constitutes campaign intervention by University K.
Church L, his actions do not constitute campaign intervention by Church L.
or disapproval of the candidates.
andidate. Society N’s actions do not constitute political campaign intervention.
where one of the candidates is speaking. Society N’s actions do not constitute political campaign intervention.
appearing and does not mention the individual’s political candidacy or the upcoming election in the communications announcing the candidate’s attendance at the event.
h are printed in each edition of the newsletter.
has not intervened in a political campaign.
has engaged in political campaign intervention.
advocacy is political campaign intervention.
by an officeholder who also happens to be a candidate for public office.
voting in a specific upcoming election.
is in a position to vote on the legislation.
increase funding of public education.
campaign that distinguishes the candidates.
conducted only for a particular candidate.
itable for hosting dinners and receptions.
site of a campaign fundraising dinner.
, who supports increased funding for the arts.
intervened in a political campaign.
or relevant to the public.
A web site is a form of communication.
favored or opposed a candidate.
content and adjusting the links accordingly.
l candidates for a particular office.
am for a particular disease.
under section 501(c)(4) of the Internal Revenue Code?
but operated exclusively for the promotion of social welfare.
income of certain political organizations.
constitute the promotion of social welfare.
1974-2 C.B. 160, Rev. Rul. 76-456, 1976-2 C.B. 151, Rev. Rul.
January 3, 1975, 1975-1 C.B. 510, 515, and amended by Pub.L.
apply to organizations that are exempt under section 501(c)(4).
part as if they were political organizations...."
the matters discussed in the earlier CPE texts.
judicial response to the use of a church as a means of tax avoidance, is Miedaner v.
opinion, reported as The Ecclesiastical Order of the ISM of AM, Inc. v.
to another recent decision, Bethel Conservative Mennonite Church v.
Commissioner, 80 T.C. 352 (1983).
members rather than for an exempt purpose.
There are a handful of deductibility cases that involve donations to "sham"
T.C.M. 1983-491; and Davis v. Commissioner, 81 T.C. 49 (1983).
in the CPE topic on private schools in this text.
Congress is currently considering several bills (H.R. 2172, H.R. 2977, and S.
examination of churches. The proposed "Church Audit Procedures Act of 1983"
church based solely on the organization's refusal to submit information.
making of oral statements on behalf of or in opposition to candidates.
Congress in an amendment proposed by then Senator Lyndon Johnson in 1954.
each case determine whether an organization is intervening in a political campaign.
organization could engage in without intervening in a political campaign.
church organizations exempt from federal income tax under IRC 501(c)(3).
constitutional mandate for separation of church and state. The case is before the U.
S. District Court for the Southern District of New York.
In a preliminary motion the Service challenged the plaintiffs' standing to sue.
Donald T. Regan et al. v. Inez Wright et al., 656 F. 2d 820 (D.D.C. 1981), S. Ct.
administration of the Code provisions applicable to such religious organizations.
As the internet becomes an increasingly important method for communicating with the world and conducting exempt-purpose activities, tax-exempt organizations are using the Internet more and more heavily. The wide array of uses for the Internet is generating an ever-growing list of tax questions for these organizations. The IRS and Treasury have recognized this development and announced in the winter of 1999 that they intend to solicit public comments on which questions are of concern and how they should be answered.
This article is organized by types of Internet-based activities that an organization may undertake. For each activity, it then presents and analyzes relevant tax issues. It also identifies other pertinent legal issues, especially intellectual property issues, that bear on the organization's capacity to undertake the activity. These non-tax issues can have very significant consequences. Therefore, tax-exempt organizations would be well advised to do a comprehensive legal review of any significant Internet activities that covers not only tax issues but all the legal ramifications of using this new medium.
Does the conduct of the activity affect the ability of the organization to meet the qualifications for tax exemption under the applicable Internal Revenue Code ("Code") provisions, e.g. section 501(c)(3)? If there is international participation in the activity, will other countries assert jurisdiction to tax income generated, and will they recognize a tax exemption for the organization?
· An organization that operated a broadcasting station was not participating in political activities by providing reasonable air time equally available to all legally qualified candidates for election to public office in compliance with the Federal Communications Act of 1934. The organization neither endorsed a candidate nor any viewpoint expressed by a candidate. Rev. Rul. 74–574, 1974–2 C.B. 161.
pation or intervention in a political campaign does not constitute promotion of social welfare, and a section 501(c)(4) organization must be operated primarily for the promotion of social welfare. Treas. Reg. §1.501(c)(4)-1(a)(2). See, e.g., Rev. Rul. 81-95, 1981-1 C.B. 332 (organization provides financial assistance and in-kind services to political campaigns but not to an extent that would make the assistance its primary activity). Trade associations may engage in political activity without jeopardizing their tax-exempt status provided that their political activity promotes the interests of an entire line of business and does not provide a particular service to members. Treas. Reg. §1.501(c)(6)-1.
One special subcategory of tax-exempt organizations, section 527 political organizations, operates under converse rules that provide for tax exemption on income that is used for activities that are directly related to and support the process of influencing or attempting to influence the selection, nomination, election, or appointment of any individual to public office or office in a political organization. Treas. Reg. §1.527-2(c). Section 527 organizations are taxable on their non-exempt function income. Therefore, to the extent they receive income that they do not use in the same year for political campaign purposes, they will owe tax. These organizations, which are typically candidate committees and party organizations, will want their Web site content to promote candidates for office to maximize their tax benefits.
The Service has provided some guidance over the years on how to identify political campaign intervention. For a summary of the guidance, and particularly the guidance relating to section 501(c)(3) organizations, see J. Kindell and J. Reilly, "Election Year Issues," Exempt Organizations Technical Instruction Program for FY93, 400. For example, section 501(c)(3) organizations may publish legislators' voting records or issue voter guides under certain circumstances without intervening in a political campaign. See, e.g., Rev. Rul. 78-248, 1978-1 C.B. 154, Situation 1 (publishing voting record with no editorial commentary or structure suggesting opinion on votes); Rev. Rul. 80-282, 1980-2 C.B. 178 (publishing voting record on select issues in regular newsletter without commenting on who is candidate for re-election or timing publication to affect election). Both section 501(c)(3) and 501(c)(4) organizations should be aware that it is unclear whether the IRS will treat advocacy with respect to certain issues that are closely identified with particular candidates as campaign intervention. Therefore, if an organization is considering using its Web site to advocate a position on an issue that is closely identified with a candidate for public office or has been publicized intensively in connection with an election, it should seek assistance from knowledgeable sources before using the Web site in this way.
Unlike the standards for permissible lobbying that apply to section 501(c)(3) organizations making an election under section 501(h), the standards for permissible campaign intervention consistent with exemption under section 501(c)(3) are not tied to expenditures. Therefore, any amount of political campaign activity represents a potential basis for revocation of exemption for a section 501(c)(3) organization, regardless of whether it is accomplished over the Web at little or no financial cost to the organization. Limiting the expenditure may reduce or eliminate liability for tax under section 4955, but the IRS retains the discretion to seek revocation in combination with tax under section 4955 or separate and apart from any tax owed under that section. Treas. Reg. §53.4955-1(a). Accordingly, tax-exempt organizations that are subject to tax-based restrictions on their political activities should ensure that any information posted on the organization's Web site on the organization's behalf that refers directly or indirectly to a candidate for public office be evaluated as possible campaign intervention. An individual is a candidate if he or she offers himself or herself or is proposed by others as a contestant for an elective public office at the national, state, or local level. See Treas. Reg. §§1.501(c)(3)-1(c)(3)(iii); 53.4945-3(a)(2).
Placing political content on a Web site can also have tax consequences for any private foundation that has provided a grant to support development or maintenance of the Web site. If a private foundation makes a grant to support intervention in a political campaign, it makes a taxable expenditure pursuant to 4945(d)(2) and owes a 10 percent excise tax on the expenditure. The connection between the Web site content and the private foundation grant will arise only if the private foundation grant is earmarked for use in connection with the Web site or the political campaign activities. See Treas. Reg. §§53.4945-3(a)(1); 53.4945-2(a)(5). A grant is earmarked "if the grant is given pursuant to an agreement, oral or written, that the grant will be used for specific purposes." Id.

References: §437
 v.

 v.

 v.

 v. 
 v. 
 §1
 §1
 §1
 §53