Treasury Inspector General Report on IRS “Scandal”


Treasury IG

On May 14, 2013, the Treasury Inspector General for Tax Administration released its report on the IRS targeting of conservative groups in reviewing applications for exemption under Section 501(c)(4) of the Internal Revenue Code. The report, Inappropriate Criteria Were Used to Identify Tax-Exemption Applications for Review, and problems will continue to be dissected over the coming months. 

One section of interest described follow-up questions to exemption applications that the IRS should not have asked:

Seven Questions Identified As Unnecessary by the EO Function

  1. Requests the names of donors.
  2. Requests a list of all issues that are important to the organization and asks that the organization indicate its position regarding such issues.
  3. Requests 1) the roles and activities of the audience and participants other than members in the activity and 2) the type of conversations and discussions members and participants had during the activity.
  4. Asks whether the officer, director, etc., has run or will run for public office.
  5. Requests the political affiliation of the officer, director, speakers, candidates supported, etc., or otherwise refers to the relationship with identified political party–related organizations.
  6. Requests information regarding employment, other than for the organization, including hours worked.
  7. Requests information regarding activities of another organization – not just the relationship of the other organization to the applicant.