The Obama Administration last week
moved to limit the role that certain non-profit groups play in politics, a move that could severely limit the role that the lobbying arm of think tanks can play in elections.
The proposal by the Treasury Department and
the IRS would curtail a broad array of campaign activities by tax-exempt
organizations set up under section 501(c)(4) of the tax code. Such
groups currently face few clear-cut rules regarding their campaign
activities, other than that they can't exist "primarily" to influence
elections.
Tuesday's proposal would
better define what types of activities are considered political and
which are not, for the purposes of determining whether a nonprofit is
primarily focused on influencing campaigns.
The
process of completing the new regulations will be highly controversial
and could take months, officials from the Treasury Department said. New
rules will likely not be in place until after the 2014 elections.
Here is a previous Think Tank Watch post on the lobbying arms of think tanks, which operate as 501(c)(4) organizations. Think tanks with advocacy (i.e., lobbying) arms include:
- Heritage Foundation: Heritage Action for America
- Center for American Progress: Center for American Progress Action Fund
- Competitive Enterprise Institute: Freedom Action
- Open Society Foundations: Open Society Policy Center
Here is more about the proposed rules from the National Law Review.
Here is guidance from the Treasury Department.
