irs questions for tea party groups

7/30/2019 IRS Questions for Tea Party Groups

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Internal Revenue ServiceP.O. Box 2508Cincinnati, OH 45201Department of the Treasury

Date: J anuary 28, 2012E~ntlflcation Number:Person to Contact - Group #:-mbers:Response Due Date:February 16, 2012Dear Sir or Madam:

We need more information before we can complete our consideration of your application forexemption. Please provide the information requested on the enclosed Information Request by theresponse due date shown above, Your response must be signed by an authorized person or anofficer whose name is listed on your application, Also, the information you submit should beaccompanied by the following declaration:

Under penal ti es. of perjury, 1eclare that1av e examined this information, in cludinga ccom panyin g do cum en ts, a nd, to the best of my knowledge and belief theinform atio n con ta in s a ll th e relevan t facts relating to the req uestfor th e inform atio n,and such fac ts are; tru e, c or re ct, a nd comp le te ,I .

If we approve your application tor exemption, we will be required by law to make the applicationand the information that you submit in response to this letter available for public inspection.Please ensure that your response doesn't include unnecessary personal identifying information,such as bank account numbers or Social Security numbers, that could result in identity theft orother adverse consequences if publicly disclosed. If you have any questions about the publicinspection of your application or other documents, please call the person whose name andtelephone number are shown above.To faCilitate processing of your application, please attach a copy of this letter to your responseand all correspondence related to your application This will enable us to quickly and accuratelyassociate the additional documents with your case file. Also, please note the followingimportant response submission information: Please don't fax and mail your response, Faxing and mailing your response will result inunnecessary delays in processing your application. Each piece of correspondence

submitted (whether fax or mail) must be processed, assigned, and reviewed by an EODeterminations specialist. Please don't fax your response multiple times. Faxing your response multiple times willdelay the processing of your application for the reasons noted above.


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Please don't call to verify receipt of your response without allowing for adequateprocessing time. 'It takes a minimum of three workdays to process your faxed or mailedresponse from the day it is received.Ifwe don't hear from you by the response due date shown above, we will assume you no longerwant US to consider your application for exemption and will close your case. As a result, theInternal Revenue Service will treat you as a taxable entity. ifwe receive the Information after theresponse due date, we may ask you to send us a new application.We have sent a copy of this letter to your representative as indicated in Form 2848, Power ofAttorney and Declaration of Representative.If you have any questions, please contact the person whose name and telephone number areshown in the heading of this letter.

Sincerely yours,

Exempt Organizations SpecialistEnclosure: Information Request

Letter 1312 (Rev. 05-2011)


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il t o * "".,;f ~##7~ACLJAmerican Centerfor Law&Ju ttce

The following pages are examples of questions taken directly fromseveral different information requests sent by the IRS to our clients.


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f. The names of persons from your organization and the amount of time they willspend on the event. Indicate the name and amount of time they will spend onthe event. Indicate the name and amount of compensation that will be paid toeach person. If no one will be paid, indicate this event will be conducted byvolunteers to each person.g. Indicate the percentage of time and resources you will spend on theseactivities in relation to 100% of all your activities.

7. Have you conducted or w i l l you conduct candidate forums or other events at whichcandidates running for public offices are invited to speak? If so, provide thefollowing detaus and nature of the forum including:a. The names of candidates invited to participateb. The names of the candidates who did participatec. The issues that were discussedd. The time and location of the evente. Copies of all handouts provided and distributed at the forum, includingany internet or advertising material discussed or used at the forum.f. Indicate the percentage of time and resources you have spent or will spendconducting these activities in relation to 100% of all your activities.

8. Have you attempted or will you attempt to influence the outcome of specificlegislation? If so, provide the following:a. Provide copies of all communications, pamphlets, advertisements, andother materials distributed by the organization regarding the legislation.b. Provide copies of any radio, television, or internet advertisements relating toyour lobbying activitiesC. Please indicate the percentage of time and resources you have spent or willspend conducting these activities in relation to 100% of all your activities.

9. Do you directly or indirectly communicate with members of legislative bodies? If so,provide copies of the written communications and contents of other form ofcommunications. Please include the percentage of time and resources you have spentor will spend conducting these activities in relation to 100% of all your activities,

PLEASE DIRECT ALL CORRESPONDENCE REGARDING YOUR CASE TO:

US Mall: Street Address for Delivery Service:

Internal Revenue ServiceExempt Organizations 550Main St, Federal Bldg.Cincinnati, OH 45202Internal Revenue ServiceExempt Organizations P.O . Box 2508 CincinnatiOH 45201

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RETURN THIS PAGE WITH YOUR RESPONSE

Please reed the Penalties of Perjury statement on page 1 above. Then, please sign and datebelow, indicating you agree to the Declaration.

Name Date

Additional Information Requested:1) Please provide the following information for your board of directors and officers:

a) Provide all copies of your corporate minutes from inception to the present.b) Provide the titles, duties. work hours, and compensation amounts of your board members,

officers, and employees. If they only work for a certain time yearly, bi-yearly, or quad-yearly,please pro,\ide the periods they had (have) worked and will work., Please id~ntifY.yourvolunteers.c) IT you nave a board member or officer who has run or will run for a public office in the nearfuture, please describe fully. If none, please confirm by answering "None" to this question.

2) Are you a membership organization? If so, provide the following for your membership:Ia) How many members do you have currently?

b) What does the memberships consist of? Are they mostly in.dividuals? What is the percentageof the organizational members as they are part of the whole membership?c) Provide member application/registration formd) Provide membership agreement and rules that governs members.e) Provide a membership fee schedule.f) What are the membership requirements?g) What services and benefits do you provide especially for members only?h) What are the roles and duties of your members?

.i) Provide copies of your website that your members can only access.3) Provide the following information for the income you received and raised for the years frominception to the present. Also, provide the same information for the income you expect to receiveand raise for 2012,2013, and 2014.

a) Donations. contributions, and grant income for each year which includes the followingInformation:

Letter 1313 (Rev. 05-2011)


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The names of the donors, contributors, and grantors. If the donor, contributor, or grantorhas run orwill run for a public office, identify the office. If not, please confirm by answeringthis question "No".o The amounts of each of the donations, contributions, and grants and the dates youreceived them . How did you use these donations, contributions, and grants? Provide the details.

If you did not receive or do not expect to receive any donation, contribution, and grant income,please confirm by answering this question "None received" and/or "None expected".b) The amounts of membership income received for each year. If you did not receive or do notexpect to receive any membership income, please confirm by answering this question "None

received" and/or "None expected"c) The amounts of fundraising income received for each year. If you did not receive or do notexpect to receive any fundraising income, please confirm by answering this question "None

received" and/or "None expected".d) The amounts of any other incomes received for each year. If you did not receive or do notexpect to receive any other incomes, please confirm by answering this question "Nonereceived" and/or "None expected".NO TE : Please do not attach tax returns or ledgers to respond to the above questions.

4) Provide the following information for the expenses you have incurred for the years from inceptIonto the present. Also: provide the same information for the expenses you expect to incur for 2012,2013, and 2014.a) Donation, contribution, and grant expenses for each year which Includes the following

Information: The names of the donees, recipients, and grantees. If the donee, recipient. or grantee hasrun or will run for a public office, identify the office. If not, please confirm by answering thisquestion "No". The amounts of each of the donations, contributions, and grants and the dates youdonated, contributed, or granted them. The amounts of each of the donations, contributions, and grants and the dates you expectto donate, contribute. or grant them. . Provide the reasons for issuing the donations, contributions. and grants.

If you did not issue or do not expect to issue receive any donations, contributions. and grants,please confirm by answering this question "None to be provided".b) Compensation, salary, wage and reimbursement expenses for each year with the following

information:

Letter 1313 (Rev, 05-2011)


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-" ,. . 15. Do any Issue-related advocacycommunications compare to the positions of candidates Drslates of candidates on theseissues with your-positions? Provide copies of these communications. What percentage dothese constitute of your issue-related advocacy communications?

16 Do you encourage eligible voters to educate themselves, register to vote, and vote?a. Explain in detail how you do this, For example, do you conduct voter registration or

get out the vote drives, or voter education?b. In the course of conducting these activities do your members or volunteers urge the

voters to support or oppose particular candidates or slates of candidates?c. If not, describe how you ensure that these activities are conducted in a strictly non-partisan manner.

17. Do you have a close relationship with any candidate for public office or political party? if sodescribe fully the nature of that relationship_18. Provide copies of any agreements you have with others for provision of goods or services,sharing of facilities or other cooperative arrangements, or anything else,19. What percentage of your time is devoted to each of the following? What percentage of your

resources?a Member events In which electoral issues, including the qualifications of candidates orslates of candidates are a150discussed.b. Organization/participation in public events. Within this category, what percentage

involved some kind of intervention in the political process, including, but notexcluslvely, express or implicit endorsement or opposition to candidates or slates ofcandldates.c. Express endorsements of candidates through press releases, advertising. member

communications, radio shows, or other media.d. Flnancial.or other support to candidates, slates of candidates. or political parties.e. Voter education and engagement activities which tend to support or oppose specificcandidates or slates of candidates ...f. Issue-related advocacy communications. Within this category, what percentage

Include comparisons of the positions of candidates or slates of candidates on theseissues with your positions?g, Compilation and distribution of candidate questionnaires, voter guides. Incumbent orcandidate ratings, and so forth,h. Member events in which only legislative issues are discussed.

Nonpartisan voter education or engagement activities.j. Fundralsln9-k. Website maintenance.1. Other administrative, including officer travel and participation In conferences, rn.Other - please describe fUlly.


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7) Subm t t he f ol l owi ng i nf o r mat i on r el at i ng t o your pas t and p r e sentdi r ~c t or s , of f i c er s , and key empl oyees :a) Pr ov i de a r es ume f or each.b) I ndi cat e t he number of hour s per mont h eac h i ndi ~ dual ha s pr ov i dedor i s pr ov i di ng s er v i c es t o you.e) Pr ov i de a desc r i pt i on of al l t he s er v i c es eac h i ndi v i dual pr ovi des orhas pr ovi ded t o you.d) I nd i c at e t he t ot al c ompens at i on pr ov i ded t o each i nd i v i dual .e) Des c r i be how each c ompens at i on pac kage was det er m ned.f ) I ndi c at e i f any of your cur r ent and f o r mer of f i cer s, di r ec t or s , andkey empl oyees Br e r el a t ed t o each ot her ( i nc l ude f am l y and bus i nes sr el at i ons hi ps ) and des CT. i be t he na t ur e of t he r el at i ons hi p.

8) Li st eac h pas t or pr e s ent boa r d member , of f i cer, key empl oyee and member sof t hei r f am l i es who:a) Has s er ved on t he boar d of ai l o~her or ga ni z at i o n.b) Was , i s or pl ans t o be a candi dat e f or publ i c of f i ce. I ndi c at e t henat ur e of eac h candi dacy.c} Has pr ev i ous l y conduc t ed s i m l a r ac t i v i t i es f or anot her ent i t y .d} Has pr evi ous l y s ubm t t ed an appl i c at i on f or t ax exempt s t at us .

9} Regar di ng your f undr ai s i ng:a) pr ovi de copi es of al l s ol i c i t at i ons t he or gani z at i on has made; r e ga r di ng f Undra i s i ng .b) Pr ov i de c opi es of al l do cument s r el a t ed t o t he o rgani z at i on' sf u nd r a i s i ng event s~ i nc l udi ng pamphl e t s , f l y er s J br o chur e s, webpages ol i c i t a t i ons .c) P r o vi de a l i s t i ng and det ai l s r ega r d i ng al l f undr ai s i ng expenses.

I O} Have you sol d or wi l l you s el l me r chandi s e? I f yes , pr ov i de t hef ol l o wi ng:a} A vendor l i s t . I ndi cat e i f t he vendor i s a r el at ed par t y .b) A l i s t of i t ems s ol d.c ) Your cos t f or each i t emd) The s el l i n g pr i c e of eac h i t em

11) You we:ce f o r med 12 / 2 8/ 10. P r o v i de ac t ual f i nanc i a l . i . nf or mat i on for. 2010 &2011 and a budget f or 2012. Pr ov i de det ai l s r egar di ng eac h i t em l i s t ed.12) Regar di ng your cur r en t ~nd pl anne d empl oy ees :

a} How many empl oyees do you ha ve?b) I ndi cat e t he t ot al of f ul l - t i me, par t - t i me, and s eas onal empl o yees .c ) I f empl oyees ar e par t - t i me, WhE! n di d / do t hey wo r k ?d) I f empl oyeeg ar ~ ~eas on al , dur i ng what s e~~on ( mont h~) di d/ do t he ywor k?e) How many empl oyees ar e/ wer e devot ed t o each ac t i v i t y of t heor gani z at i on t hroughout t he year ?


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26) You wi l l c onduc t r al l i es , educat i onal event " , di s c u3s i on gr oups orsi m l ar even t s . For each event you have conduc t ed:a: ) I ndi c a' t e t he dat e and l o cat i on.b) Des c r i be t he nat ur e of t he event .c) Pr ov i de copi es of al l mat er i al s di st r i but ed w t h xega~ds t o t heevent.d) L i st al l event r evenue.e) L i s t al l event expens es

27) Have you c onduc t ed c andi dat e f orwn. s at whi c h c andi dat e s f or publ i c of f i cew~r e i nv i t ed t o s peak? I f yes , pr ov i de t he f ol l owi ng:a) Det ai l s , i n~ udi ng t he nat ur e ot t he f or umsh) The candi dat es i nv i t ed t o par t i c i pat ec) The candi dat e~ t hat di d par t i c i pat ed) The i s s ues di s c us s ede) The t i me and l ocat i on of t he event .f ) Cop i es of al l mat er i al s di s t r i b ut Qd r ega~di n g t he f or um and p r o v i d edat t he f or um i nc l udi ng any i nt er net mat er i al di s c us s i ng ora dv er t i ~i ng t he f or um

28) Have any candi dat es f or publ i c o f f i c e spoken at a f unc t i on of t heor gani z at i on ot her t han a candi date f or um? I f yes , pr ov i de t he f ol l owi ng;a) The names ~f t he candi datesb) The f unct i ons a. t whi c h t hey s pokec) Any ma t e r i a l s di st r i but ed or publ i sh~d w t ~ r e g a r d t o t hei rappear ance and t he" eventd) Any vi deo or audi o r ecor di ngs of t hs evente) A t r ans c r i pt 0f any s pee chas gi ven by t . he candi dat e ( s )

29) Have you conduc t ed or w l l you conduc t vot er educat i on ac t i vi t i e s ( vot err egi s t r at i on dr i ve8~ get out t he vot e dr i ves , publ i s hi ng vot er gui des ,di s t r i but i ng vot er gui des , et c . . .? I f 80:a) pr ovi de t he Lccati . on. dat e and t . i me of t he Avent s .b) Who on t he or gani z dt i on' s behal f has or w l l conduct t he vot err egi s t r at i on or get out t he vot e dr i ves ?c ) How many r esour ces ( f und8/ vol unt eer s ) ar e devot ed t o t he act i vi ty?d) Pr ov i de copi es of al l mat Gr i al s publ i s hed or di s t r i but ed r egar di ngt he ac t i vi t i es , i nc l udi ng copi es of any vot er gui des.

30) Has your or gani z at i on engaged i n any ac t i v i t i es w t h t he new~ medi a? I fs o, pl eas e des c r i be t hos e ac t i v i t i e s i n f ur t her det ai l and, i f av ai l abl e,pr ov i de capi es of ar t i c l es pr i nt ed or t r ans cr i pt s of i t em8 ai r ed becaus eot t h. at ac t i vi t y. NewS medi a ac t i vi t y may i nc l ude t he f ol l owi ng:

a) pr es s t e l e as e ab) I n t er vi ews wi t h news medi ac ) L et t er s t o t h@ edi t o rd) Op-sd pi eces

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