The TKPOTD for four years ago today took a look at the featured posts at the old velvetrevolution dot us website and noted that not a single one had any comments. Yesterday, I took a look at the website for the new, improved Protect Our Elections/EMPR Inc. (protectourelections dot org). None of the post dated this year had any comments. I didn’t bother to go back any further.
I also took a look at the site’s DONATE page. It still claims that the organization is a 501(c)(3) charity and that donations are tax exempt. I also downloaded the most recent IRS Exempt Organizations Business Master File Extract for Maryland-based organizations. It lists Protect Our Elections/EMPR as a 501(c)(4) entity. According to the IRS:
Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer’s business. However, see Nondeductible Lobbying and Political Expenditures for more information. Also, the organization may be required to disclose that contributions are not deductible when it solicits contributions.
Of course, it is possible that the work Kimberlin is doing for whoever is providing the funding for POE/EMPR really is a business expense for that person or persons.