Promoting ‘Social Welfare’ by Defeating Gun Control

By ANDREW ROSENTHAL, NYT

What with the ongoing scuffle over the Internal Revenue Service improperly targeting conservative organizations that applied for 501(c)(4) status, it can be hard to keep in mind that 501(c)(4)s are not, in theory, supposed to engage in political activities.

The deal is they can take money from whomever they want without having to disclose their donations, as long as their “primary activity” is promoting “social welfare” or public education — and specifically not politics. Only that portion of their income spent on politics, like advocacy of a candidate, is taxable.

But, in reality, many 501(c)(4)s brazenly disregard the whole “primary activity” thing.

Take the Basic Freedom Defense Fund, a 501(c) (4) organization based in Durango, Colorado, a small town in the state’s southwestern corner.

(More here.)