Team Kimberlin Post of the Day

Brett Kimberlin’s Justice Through Music Project is a 501(c)(3) not-for-profit. The image below is a screenshot from the jtmp dot org website. It was taken just after 10pm ET last night.

Just after I took that screenshot, I found this at irs dot gov

Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances.  For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.

Who knows, it may be that by 2025 some of those 87,000 new IRS agents will have the training and experience necessary to perform audits of noncompliant 501(c)(3) organizations. And maybe in 2025 they’ll be working for someone who will “take Care that the Laws be faithfully executed”.

BTW, the United States does not have an extradition treaty with Ukraine. I wonder how that might affect some peoples’ retirement plans.

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