Dr. Boozman's Check-up

We joined efforts to prevent the Internal Revenue Service (IRS) from targeting social welfare organizations by cosponsoring the Stop Targeting of Political Beliefs by the IRS Act of 2014. 

The legislation would protect free speech rights of 501(c)(4) organizations by preventing the IRS and Department of Treasury from finalizing proposed regulations that would significantly limit the advocacy and educational activities of these groups, for one year. The bill would also return to IRS standards and definitions that were in place on January 1, 2010, before the agency’s targeting. 

The IRS abused its power and we must make the agency more accountable and transparent to prevent future overreach and attacks on our First Amendment rights. It is premature to implement new proposals that challenge the Constitution and political speech before a thorough investigation into the targeting is complete.

The legislation is supported by 39 senators. Similar legislation was introduced in the House of Representatives by Chairman of the Ways and Means Committee, Dave Camp (R-MI).

Background: Under proposed Department of Treasury regulations published on November 29, 2013, 501(c)(4) organizations cannot engage in voter registration, convene candidate forums, or even conduct non-partisan activities without jeopardizing their exempt status, even though those activities are expressly allowed for 501(c)(3) organizations.