The Pardu

The Pardu
Watchful eyes and ears feed the brain, thus nourishing the brain cells.

Wednesday, June 19, 2013

Open Secrets Blog: Top Political Contributions and IRS Code Classifications

OpenSecrets.org - Center for Responsive PoliticsWould you like a look at how Citizens United has influenced US politics?  Maybe, just maybe, you might come away from the embedded OpenSecretsBlog tables with an understanding of why the IRS would spend extra effort in attempts to validate non-profit status of many organizations. It should not take a major Einstein 'mental epiphany' to see how and why organizations,  sanctioned by Citizens United and facilitated via flawed IRS codes, would draw IRS analyst attention.  

If you have followed news this week, you may know that Elijah Cummings (D) Md. has released the full transcript of Oversight Committee hearings on the IRS alleged scandal that was not a scandal.  As you view the tables below, keep in mind the 501(C)(4) is the code that led to heightened IRS scrutiny of Citizens United induced potential for tax evasion. 

A bit of research will yield findings indicating groups in the table are not all "conservative." 

IRS CODE Reference Chart

1986 CodeDescription of OrganizationGeneral nature of activitiesApplication Form No.Annual return required to be filedContributions allowable
501(c)(1)Corporations Organized Under Act of Congress (including Federal Credit Unions)Instrumentalities of the United StatesNo FormNoneYes, if made for exclusively public purposes
501(c)(2)Title Holding Corporation For Exempt OrganizationHolding title to property of an exempt organization10249901 or 990EZ8No2
501(c)(3)Religious. Educational, Charitable, Scientific, Literary. Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals OrganizationsActivities of nature implied by description of class of organization10239901 or 990EZ8, or 990-PFYes, generally2,3
501(c)(4)Civic Leagues, Social Welfare Organizations, and Local Associations of EmployeesPromotion of community welfare; charitable, educational or recreational10249901 or 990EZ8No, generally2,3
501(c)(5)Labor, Agricultural, and Horticultural OrganizationsEducational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency10249901 or 990EZ8No2
501(c)(6)Business Leagues, Changers of Commerce, Real Estate Boards, Etc.Improvement of business conditions of one or more lines of business10249901 or 990EZ8No2

Note: For groups that want to be politically active, alternative corporate structures are available, such as super PACs and "527" groups -- and those groups aren't limited to spending just 49.9 percent of their resources on politics. However, they are required to disclose their donors. 

Political Nonprofits: Top Donors


These are the top donor organizations to politically active 501(c) nonprofits -- or, rather, these are the donors the Center for Responsive Politics has been able to identify. Groups on the receiving end aren't required to publicly reveal who their contributors are. However, 501(c) groups must disclose the names of organizations to which they make donations. By sifting through hundreds of 990 tax forms, where the disclosure occurs, we have come up with this list.

Other donors -- such as individuals and corporations -- aren't required to publicly report such gifts, so the sources of much of the money flowing to politically active tax-exempt groups remain unknown.
OrganizationParentTotalType
Center to Protect Patient Rights$55,740,985c4
Sea Change Foundation$26,986,150c3
Crossroads GPSCrossroads GPS/American Crossroads$13,875,000c4
TC4 Trust$11,787,800c4
Donors Trust$8,832,250c3
Republican Jewish Coalition$8,000,000c4
Pharmaceutical Rsrch & Mfrs of America$7,100,000c6
Green Tech Action Fund$5,775,300c4
Advocacy Fund$5,632,488c4
Alliance for Freedom$4,190,000c4
Wellspring Cmte$4,078,182c4
National Christian Charitable Foundation$3,740,405c3
America's Families First$3,144,000c4
Partnership Action Fund$3,098,854c4
America Votes$2,791,000c4
American Justice Partnership$2,667,500c4
Annual FundWellspring Cmte$2,034,191c4
Schwab Charitable Fund$1,916,649c3
Patriot Majority USA$1,757,500c4
John William Pope Foundation$1,475,000c3
Lynde & Harry Bradley Foundation$1,303,720c3
CitizenlinkFocus on the Family$1,250,103c4
Sierra Club$1,167,500c4
American Future Fund$1,026,200c4
Edgar & Elsa Prince Foundation$776,000c3
Claude R Lambe Charitable Foundation$504,725c3
Family CoalitionBerman & Co$500,000c6
Open Society Institute$468,883c3
Richard & Helen DeVos Foundation$400,000c3
United Steelworkers$397,500c5
Community Foundation Serving Richmond & Central VA$350,250c3
Proteus Fund$350,000c3
American Farm Bureau$315,000c5
Dunn's Foundation for Advancement/Right Thinking$270,000c3
Americans for Limited Government$250,000c4
Cornerstone Action$243,000c4
American Action Network$200,000c4
Energy Foundation$190,000c3
Campaign for Community Change$154,074c4
Alliance Defense Fund$125,000c3
Wisconsin Bankers Assn$125,000c6
US Charitable Gift Trust$111,706c3
Harry & Jeanette Weinberg Foundation$101,000c3
James & Judith K Dimon Foundation$100,000c3
Castle Rock Foundation$100,000c3
EL Craig Foundation$100,000c3
Farago Foundation$100,000c3
Florida Liberty Fund$100,000527
Marcus Foundation$100,000c3
Mississippi Common Trust Fund$100,000c3
One Jerusalem$94,500c4
American Petroleum Institute$75,000c6
Internet Innovation Alliance$65,000c6
Palladium Foundation$60,000c3
Greater Houston Community Foundation$60,000c3
American Natural Gas Alliance$60,000c6
Wisconsin Manufacturers & Commerce IssueWisconsin Manufacturers & Commerce$57,600c4
Citizens for a Strong America$51,617c4
Alliance for America's Future$50,000c4
Robert K Steel Family Foundation$50,000c3
UPS Foundation$25,000c3
Americans for Tax Reform$25,000c4
National Cable & Telecommunications Assn$25,000c6
Feel free to distribute or cite this material, but please credit the Center for Responsive Politics. For permission to reprint for commercial uses, such as textbooks, contact the Center.
Now take a look at the same table sorted by "Type.
OrganizationParentTotalType
Florida Liberty Fund$50,000527
Sea Change Foundation$29,986,150c3
Donors Trust$8,834,250c3
National Christian Charitable Foundation$3,765,405c3
Alliance for Climate Protection$2,755,800c3
Schwab Charitable Fund$1,941,649c3
John William Pope Foundation$1,475,000c3
Lynde & Harry Bradley Foundation$1,323,720c3
Edgar & Elsa Prince Foundation$776,000c3
Claude R Lambe Charitable Foundation$504,725c3
Open Society Institute$468,883c3
Richard & Helen DeVos Foundation$400,000c3
Community Foundation Serving Richmond & Central VA$350,250c3
Proteus Fund$350,000c3
Dunn's Foundation for Advancement/Right Thinking$270,000c3
Energy Foundation$190,000c3
Alliance Defense Fund$125,000c3
US Charitable Gift Trust$111,706c3
Harry & Jeanette Weinberg Foundation$101,000c3
Farago Foundation$100,000c3
James & Judith K Dimon Foundation$100,000c3
Marcus Foundation$100,000c3
Mississippi Common Trust Fund$100,000c3
Castle Rock Foundation$100,000c3
EL Craig Foundation$100,000c3
Joe & Mary Moeller Foundation$75,000c3
American Values$62,500c3
Greater Houston Community Foundation$60,000c3
Palladium Foundation$60,000c3
Robert K Steel Family Foundation$50,000c3
Center for Independent Thought$45,000c3
UPS Foundation$25,000c3
Center to Protect Patient Rights$55,515,985c4
Crossroads GPSCrossroads GPS/American Crossroads$13,875,000c4
TC4 Trust$11,932,800c4
Republican Jewish Coalition$8,000,000c4
Advocacy Fund$6,068,488c4
Green Tech Action Fund$5,775,300c4
Free Enterprise America$5,057,000c4
Wellspring Cmte$4,478,182c4
Alliance for Freedom$4,190,000c4
America's Families First$3,144,000c4
Partnership Action Fund$3,098,854c4
American Justice Partnership$2,872,500c4
America Votes$2,065,113c4
Annual FundWellspring Cmte$2,034,191c4
Patriot Majority USA$1,757,500c4
Freedom & Values Alliance$1,715,346c4
CitizenlinkFocus on the Family$1,250,103c4
Sierra Club$1,167,500c4
Wisconsin Manufacturers & Commerce IssueWisconsin Manufacturers & Commerce$1,045,600c4
American Future Fund$653,700c4
Center for American Progress Action Fund$500,000c4
New Models$387,500c4
Republican Governors Public Policy CmteRepublican Governors Assn$335,948c4
Progressive Future$265,000c4
Americans for Limited Government$250,000c4
Cornerstone Action$243,000c4
Partnership for America$220,112c4
American Action Network$200,000c4
Club for Growth$198,386c4
Campaign for Community Change$154,074c4
One Jerusalem$94,500c4
MyWirelessOrgCellular Telecom & Internet Assn$85,000c4
Greater Wisconsin Cmte$74,000c4
American Commitment$70,250c4
Faith & Freedom Coalition$60,000c4
Citizens for a Strong America$51,617c4
Alliance for America's Future$50,000c4
Western Skies Coalition$31,000c4
Americans for Tax Reform$25,000c4
United Steelworkers$397,500c5
American Farm Bureau$315,000c5
Pharmaceutical Rsrch & Mfrs of America$8,300,000c6
Alliance for Quality Nursing Home Care$750,000c6
Family CoalitionBerman & Co$500,000c6
Wisconsin Bankers Assn$416,600c6
National Cable & Telecommunications Assn$225,000c6
American Petroleum Institute$175,000c6
Motion Picture Assn of America$125,000c6
AGC Public Awareness & Advocacy Fund$100,000c6
Internet Innovation Alliance$65,000c6
American Natural Gas Alliance$60,000c6
Feel free to distribute or cite this material, but please credit the Center for Responsive Politics. For permission to reprint for commercial uses, such as textbooks, contact the Center.

We believe OpenSecrets is unparalleled in their efforts to help the informed follow the money. Their detailed work helps you and me see the impact on the money on legislation. 



If you closely follow OpenSecrets tracking you will see clear evidence that the majority of members of Congress march the drum beat of organizations which buy votes as a corporate strategy.

No comments :

Post a Comment