[EL] Comments on IRS nonprofit politicking rulemaking

[Larry Ottinger]

I think it's important that Mr. Trotter at CCP and Mr. Bopp see widespread
agreement around the need for the current, vague "facts and circumstances"
standard for nonprofit political intervention to be changed.  Indeed,
addressing the vagueness of the current system is the primary stated purpose
of this effort, following up on recommendations from Treasury Inspector
General Ronald George.

 

That more than 140,000 comments were submitted, that alone does not tell you
whether the commenters wanted to change the current system or not (and if
so, how).  Indeed, the large number of comments easily could have been
urging that the status quo be maintained and that the IRS not do anything.
Since most commenters agree that the IRS' first attempt requires significant
revisions, it is a little difficult to discern the view of commenters toward
a second attempt (whether that second attempt will be part of the same
rulemaking or through a separate one or at least a separate NPRM).  I
understand the analysis by the Bright Lines Project as saying that about 70%
would like to see a second attempt and about 30% as saying they don't want
the IRS to do anything further.  

 

The Bright Lines Project is headed by leading, thoughtful
exempt-organization practitioners, who crafted bright line recommendations
because of the vagueness problems of the current system.  The Bright Lines
Project's recommendations actually would be less restrictive of nonpartisan
political engagement than the current system that chills First Amendment
rights.  My sense is that the Bright Lines Project has sought the input and
participation of folks like Mr. Smith and Mr. Bopp in this endeavor, but the
relevant people can best answer that.  

 

Based on public statements and writings, including the comments, there seems
to be important areas of agreement to change and improve upon the current
system.

 

Larry Ottinger   

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