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From SourceWatch

Donations to 501c3 organizations which are tax-exempt under section 501(c)3 of the U.S. tax code are tax deductible, "unlike donations to political and lobbying organizations." [1] (see also The U.S. tax code and non profits)

501c3 "charities don't have to report their contributors to the Federal Election Commission, the IRS or any federal agency." [2]

"By law, charities must only conduct nonpartisan voter activities to keep their tax-exempt status. But the law also allows charities to register and mobilize likely Democratic or Republican voters." [3]

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Nichols Confessore, "Bush's Secret Stash. Why the GOP war chest is even bigger than you think," Washington Monthly, May 2004:

"There are, however, a few key differences that make 501(c)s a far more insidious vehicle for soft money. The law does not require that they disclose how much they spend until well after Election Day. Worse, they don't have to disclose who their donors are at all. Even foreign governments can in theory give money, with no questions asked. No one knows how much the Republican shadow party has raised or will spend this year. But the tens of millions they spent in 2002 were instrumental in putting the Senate back in GOP hands--and there's every possibility they could help push Bush and the Republicans over the line come November."

Related SourceWatch resources

• 501c4
• 527 committee
• bundling
• internet activism
• political action committee
• soft money
• soft money groups
• The U.S. tax code and non profits
• U.S. congressional elections in 2006
• U.S. presidential election, 2004
• U.S. presidential election, 2004: Active Advocacy Groups
• U.S. presidential election, 2008

External links

• Bill Adair, "Groups hide behind tax code", St Petersburg Times, December 11, 2006.

This article may include information from Tobacco Documents Online.