Monday, May 12, 2014

The Civic Club's 501(c)(3) Status

The Martin Chronicles previously reported about the direct threats made by members of the newly-elected Villa Hills Civic Club Board of Directors. What were those direct threats? They are threatening to launch vicious and baseless attacks against the integrity of one potential mayoral candidate against Villa Hills malfeasant Mayor Mike Martin.

Well, isn't that a fine "howdy do"? These numbskulls still haven't figured out what a corrupt and incompetent skunk their buddy Martin has proven himself to clearly be. Or, maybe they just don't care.

We are very happy that these threats were made in public in front of multiple witnesses. Why? Because if these morons move forward with their disgusting plan, they may finally drag the civic club under with them. Given the recent checkered history of the malicious Martin's favorite watering hole, that may very well be the best fate for the club.

You see, these threats are clearly what the IRS describes as "political activity". If these chowder heads carry out these threats, their status as a 501(c)(3) tax entity will be in grave danger. Why? Because civic-minded residents are already planning to take this information to the IRS. The civic club will nor survive as a "for-profit" business.

The IRS is very clear about this. Read their official position about 501(c)(3)'s political activity:

Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

This is very important. The IRS doesn't say, "we hope 501(c)(3)'s don't do this". The IRS doesn't say, "501(c)(3)'s are discouraged from engaging in political activity". It's far more clear.

The IRS says that 501(c)(3)'s are "absolutely prohibited from directly or indirectly participating, or intervening in, any political campaign". The penalty? "Violating this prohibition my result in denial or revocation of tax-exempt status and the imposition of certain excise taxes". Because of the evidence compiled by engaged residents, readers  can change that "may" to a "will".

Go ahead General Zod. Make our day.