[EL] Criticism of candidate by 501(c)((3) during campaign -- permitted?

[Marc Greidinger]

Related: I look at the Form 990s for 501(c)(3)s and see this 25% limit for
expenditures on grassroots lobbying per annum, and also on average over 5
years. Yet I routinely see organizations whose effective primary activities
are lobbying and advocacy file tax returns that claim that they are always
well within that limit. 

A packet of press clippings from some of these organization would show the
volunteer and paid leadership routinely comments on behalf of the
organizations on elected officials, their statements, and the positions they
take and often in vociferous terms if there is a perceived deviation from
the positions and doctrine of the organizations. If the elected officials'
statements occur during the course of a campaign, the organizations'
spokesmen's response would regularly appear in campaign coverage.

How likely is an audit -- especially with the IRS in its hobbled condition
vis-à-vis c4s?

Marc Greidinger
Attorney at Law
Legal Works of Marc Greidinger - Maryland
(703) 626-1363