Yesterday we reviewed the very large donation by Clear Channel Outdoors and Interstate Advertising to Moms Against Guns. MAG is incorporated as a non-profit under section 501(c)(3) of the IRS tax code. [UPDATE: They are not incorporated as a 501(c)(3), but rather, as a limited liability company. In other words, they are a for-profit corporation. This is very very unusual, needless to say.] This essentially means that MAG is limited in the amount of lobbying activity it may do. Typically these may not exceed 15% of donations. Electioneering on the part of a (c)(3) is completely forbidden by the IRS tax codes.
I would note from the Inquirer article yesterday:
The billboards will stay up through November’s elections – just long enough, the group says, for voters to elect candidates willing to crack down on illegal guns.
This is electioneering under IRS rules because they are trying to influence the outcome of elections. Also from the article:
The group is working on getting 50,000 signatures for a petition on its Web site (http://www.momsagainstguns.org) urging state lawmakers to pass tougher gun laws. The petition has nearly 4,500 so far.
Petitioning the legislature would probably be considered lobbying by the IRS, which means the billboards are meant to get people to sign the petition, and fall under the category of lobbying. It’s worth noting that the going market rate for these billboards is considered the amount of the donation being made to MAG on the part of Clear Channel and Interstate. This means if this amount is in excess of about fifteen MAG’s total donations for the year, they are in violation of the tax codes.
This is important, because gun rights groups follow the rules on these matters, so MAG is abusing its tax status to get an unfair leg up in an election they, by law, should not even be participating in. The IRS is currently cracking down on this kind of abuse under it’s Political Activities Compliance Initiative. I’m going to ask everyone to please visit the IRS website that has the information required to report violations by tax exempt organizations, and report Moms Against Guns.
If MAG gets their 501(c)(3) tax status revoked, they will be forced to track down all their donors, and inform them that their donations for the year will not be tax deductible. This is usually the kiss of death for a non-profit. You have a chance here to contribute to killing off a gun control group, folks. The gun control groups love to try to pass laws that subject the shooting community to poking and prodding by government agents. When the IRS is probing into orafices MAG was never even aware they had, you can sit back and enjoy the fact that they’ve had a taste of their own medicine.
UPDATE: Hold on Folks. We may have all been mislead here.  MAG seems to be incorporated as a business entity rather than a non-profit charity.
UPDATE: Yes, Moms Against Guns is a corporation, not a non-profit.
UPDATE: See this post.
do we have a physical address for MAG? the form requires it.
Also need an EIN # for MAG
And an EIN if that’s avail too?
Hold on
I have downloaded the PDF complaint form, but it requires the organization’s address and their federal EIN. Is that available somewhere? It’s not on MAG’s website – there is only an email contact.
Business Name History
——————————————————————————–
Name Name Type
Momsagainstguns.org, LLC Current Name
Mothersagainstguns.org, LLC Prior Name
——————————————————————————–
Limited Liability Company – Domestic – Information
Entity Number: 3743644
Status: Active
Entity Creation Date: 7/18/2007
State of Business.: PA
Registered Office Address: 210 W. Rittenhouse Square
The Rittenhouse, Apt 3303
Philadelphia PA 19103
Mailing Address: No Address
****************************************
I did a charity search at irs.gov for them and it did not get a match – so I don’t have a EIN or proof that they are actually a 501c3 charity.
They aren’t registered as a charity with the state, either. It looks like they are actually a business.
Which, in hindsight isn’t that surprising. A privately funded attack group.
Of course, the web page of Mothers Against Guns claims to be a 501(c)(3)
It’s Moms Against Guns. Mothers Against Guns is another group. Perhaps they should sue Moms Against Guns for trademark infringement.
the IRS 501(c)(3) status doesn’t relate to whether the entity is a corporation, LLC, or whatever. After incorporating, you’d then file with the IRS for your tax status.
For instance, in IL, you can incorporate as an LLC or a Corporation. If you file as a Corporation, you then can opt to file as a sub-chapter “S” corporation with the IRS and be taxed as a partnership instead of as a corporation. Ditto for other tax statuses such as the 501(c)(3), etc.
True, we love life, not because we are used to living, but because we are used to loving. There is always some madness in love, but there is also always some reason in madness.FriedrichWilhelmNietzscheFriedrich Wilhelm Nietzsche, Thus Spoke Zarathustra