Doing 501(3) The Right Way

My blogging has been rather light (i.e., non-existent) lately. I should be back more regularly by the weekend. One of the topics that I will post on is the information contained in the limited disclosure of some of the tax returns of the two main Grover Norquist connected entities, Americans for Tax Reform and the Americans for Tax Reform Foundation, contained as exhibits to the complaint filed with the IRS by the Citizens for Responsibility and Ethics in Washington.

I don't know how CREW obtained the returns. However, I doubt whether they were put on to public display by the Norquist crowd.

There are, of course, non-profit organizations that are have ideological viewpoints that run counter to those of Norquist. One of them is OMB Watch. A quick trip to their website offers a strong contrast to the Norquist sites with respect to transparency.

On the OMB Watch site, one can:

• Examine the organization's Form 990 tax returns for the last 8 years


• Find out where OMB Watch obtains its funding


• Obtain a list of groups affiliated with OMB Watch, something that Norquist's groups attempt to hide.

Furthermore, when OMB Watch runs an essay such as White House Continues False Rhetoric on Impact of Tax Cuts, it supports its position by linking to source material and analysis by such groups as the Congressional Budget Office, the Economic Report of the President and the Center on Budget and Policy Priorities. Compare this to the diet of tendentious baloney offered up by ATR.

To the extent that groups such as ATR and the ATR Foundation obtain indirect public subsidy via the tax code, they should be required to disclose their sources of funding and the ways in which they spend their money. Of course, don't hold your breath waiting for Norquist to make voluntary disclosure.