[EL] Rudimentary 501(c)(4) question

[JBoppjr at aol.com]

And the reason that courts strike vague laws is in part that it give  
unbridled discretion to bureaucrats to arbitrary and capriciously enforce the  
law.  Which is exactly what the IRS and FEC has been doing.  Jim  Bopp
 
 
In a message dated 5/20/2013 1:29:39 P.M. Eastern Daylight Time,  
sandler at sandlerreiff.com writes:

 
Marty-- 
In  1975 Congress enacted section 527 including section 527(f) which 
specifically  contemplates that 501(c) organizations may engage in SOME "527 
exempt"  activity, i.e., political activity, since they are taxed on the amount  
expended on such activity.   So it was perfectly reasonable for the  IRS in 
its regulations and in its rulings to determine that it would not be  
inconsistent with Congressional intent fo find  no absolute prohibition  against a 
c-4 engaging in political activity.  The  problem is that  the IRS has 
failed to define by regulation or ruling how much is too much--  clearly one of 
its fundamental  obligations as the agency charged with  interpreting and 
enforcing the law. 
Joe   
From:  law-election-bounces at department-lists.uci.edu  
[mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of  Marty Lederman
Sent: Monday, May 20, 2013 1:13 PM
To:  law-election at UCI.EDU
Subject: [EL] Rudimentary 501(c)(4)  question 
I probably should know this -- so apologies in advance if  there's a 
well-known answer -- but I've never really thought about it, and  it's an obvious 
question in light of recent events:

When did the IRS  decide that “[a]n organization is operated exclusively 
for  the promotion of social welfare [the statutory  standard] if it is 
primarily engaged in promoting in some way the common good and  general welfare of 
the  people of the community”?  26 CFR 1.501(c)(4)-1(a)(2)(i)

And  why?  Since Congress chose the adverb "exclusively," how and whey did 
the  agency and everyone else settle on  "primarily"?
=

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