DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
June 10, 2004
America First National Committee
Libertarian National Committee Inc.
1630 A 30th Street
2600 Virginia Avenue NW #100
PMB 111
Washington, DC 20037
Boulder, CO 80301
Attn: William Redpatch, Treasurer
Attn: John Pittman Hey, Treasurer
Constitution Party National Committee
Natural Law Party of the United States
23 North Lime Street
PO Box 1900
Lancaster, PA 17602
Fairfield, IA 52556
Attn: Joe Sanger, Treasurer
Attn: Leslie Brooks, Treasurer
Democratic National Committee
Republican National Committee
430 South Capitol Street SE
310 First Street SE
Washington, DC 20003
Washington, DC 20003
Attn: Andrew Tobias, Treasurer
Attn: Michael L. Retzer, Treasurer
Green Party of the United States
PO Box 18452
Washington, DC 20036
Attn: Gerald Schneider, Treasurer
Dear Sir or Madam:
As each presidential election draws near, press reports often raise questions about the
role charitable organizations, such as churches, may play in the political debate. This
year is no exception. That is why we have issued a news release on the subject in
every presidential election year since 1992 (e.g. IR-2004-59, issued April 28, 2004, copy
enclosed). I am providing you with the following information about the federal income
tax law requirements to help you ensure that during this election season your committee
and the candidates you support do not, inadvertently or otherwise, jeopardize the
tax-exempt status of any charitable organization. While there is pending legislation that
may modify the rules in this area, the Internal Revenue Service is charged by Congress
with policing current law and will take whatever actions are necessary to stem abusive
behavior.
Organizations described in section 501(c)(3) of the Internal Revenue Code that are
exempt from fe