CEI Files Comments against IRS Proposed Rules That Would Illegally Restrict 501(C)(4) Speech

By Hans Bader on February 27, 2014

Today, CEI filed comments against the IRS’s proposed rules restricting speech by 501(c)(4) groups (which the IRS has suggested could be expanded in the future to also restrict speech by 501(c)(3) groups like think-tanks). Our comments focus on the Treasury Department’s improper attempt to redefine non-partisan criticism of non-elected government officials, including communications with lawmakers about executive-branch and judicial nominations, as “candidate-related political activity,” in order to restrict such activity by 501(c)(4) groups. We also discuss how the proposed rule would also unconstitutionally restrict non-profits’ advice to the executive branch about nominations. CEI also agrees with the Heritage Foundation that the Treasury Department lacks statutory authority to impose the proposed rules.

As I earlier noted in The Wall Street Journal,

"Those rules restrict even truthful, nonpartisan criticism of IRS and bureaucratic wrongdoing by classifying it as “candidate-related political activity.” For example, if an IRS official subjects citizens to incredibly burdensome demands for irrelevant information just to harass them for their political or religious beliefs, no 501(c)(4) group could later criticize that official’s nomination to be IRS commissioner, without engaging in restricted activity. That’s because the IRS’s proposed regulation defines even unelected government officials, like agency heads and judges, as “candidates” if they have been nominated for a position requiring Senate confirmation. The IRS’s proposed rules are an attack on the First Amendment that will make it easier for the government to get away with harassing political dissenters and whistleblowers in the future.".....To Read More.....