Subject: Re: IRS guidance on political activity
From: <[email-masked]>
To: "John McGrail" <[email-masked]>
Cc: "Steve Ricchetti" <[email-masked]>, "Hunter Biden" <[email-masked]>, "Alex Snyder-Mackler" <[email-masked]>, "mark gitenstein" <[email-masked]>
Date: Thu, 14 Jan 2016 16:26:08 +0000 (UTC)

I assume the democracy corps, Cato ins=itute, and heritage foundation are 501c3's? Right?

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------ Original Message ------

From:=John McGrail
To: Ted Kaufman
Cc: Alex Snyder-Mackler, Steve Ricchett=, Mark Gitenstein, Hunter Biden
Sent: January 14, 2016 at 10:08 AM
S=bject: IRS guidance on political activity

A tax-exempt 501(c)(4) mu=t be operated exclusively to promote social welfare. "The promotion of soc=al welfare does not include direct or indirect participation or inter=ention in political campaigns on behalf of or in opposition to any ca=didate for public office. However, a section 501(c)(4) social welfare orga=ization may engage in some political activities, so long as that is not it= primary activity."