Subject: Re: IRS guidance on political activity
From: <[email-masked]>
To: "Gitenstein, Mark H." <[email-masked]>, <[email-masked]>
Cc: "Steve Ricchetti" <[email-masked]>, "Hunter Biden" <[email-masked]>, "Alex Snyder-Mackler" <[email-masked]>
Date: Fri, 15 Jan 2016 01:22:17 +0000 (UTC)

Cato and Heritage are (c)(3)s.  Democracy Corps is a (c)(4), which means their donors do not get a tax deduction. 
CAP is a (c)(3) but has an affiliated (c)(4).
      From: "Gitenstein, Mark H." <[email-masked]>
 To: "[email-masked]" <[email-masked]>; John McGrail <[email-masked]> 
Cc: Steve Ricchetti <[email-masked]>; Hunter Biden <[email-masked]>; Alex Snyder-Mackler <[email-masked]>
 Sent: Thursday, January 14, 2016 12:05 PM
 Subject: RE: IRS guidance on political activity
   
#yiv6450874774 #yiv6450874774 -- _filtered #yiv6450874774 {font-family:Helvetica;panose-1:2 11 6 4 2 2 2 2 2 4;} _filtered #yiv6450874774 {panose-1:2 4 5 3 5 4 6 3 2 4;} _filtered #yiv6450874774 {font-family:Calibri;panose-1:2 15 5 2 2 2 4 3 2 4;} _filtered #yiv6450874774 {font-family:Tahoma;panose-1:2 11 6 4 3 5 4 4 2 4;}#yiv6450874774 #yiv6450874774 p.yiv6450874774MsoNormal, #yiv6450874774 li.yiv6450874774MsoNormal, #yiv6450874774 div.yiv6450874774MsoNormal {margin:0in;margin-bottom:.0001pt;font-size:12.0pt;}#yiv6450874774 a:link, #yiv6450874774 span.yiv6450874774MsoHyperlink {color:blue;text-decoration:underline;}#yiv6450874774 a:visited, #yiv6450874774 span.yiv6450874774MsoHyperlinkFollowed {color:purple;text-decoration:underline;}#yiv6450874774 span.yiv6450874774EmailStyle17 {color:#1F497D;}#yiv6450874774 .yiv6450874774MsoChpDefault {font-size:10.0pt;} _filtered #yiv6450874774 {margin:1.0in 1.0in 1.0in 1.0in;}#yiv6450874774 div.yiv6450874774WordSection1 {}#yiv6450874774 Democracy Corps advertises itself as a non-profit but actually I’m not sure that its (c) (3) or (4).  See thishttps://secure.actblue.com/contribute/page/demcorps?refcode=email&recurring=12.  Note that it makes it clear that contributions to Democracy Corps are NOT tax exempt.  We may need Bauer’s advice on this .  I’ll also check with my tax exempt guy.  I tried to access Democracy Corps 990 but had trouble accessing it.    Privileged & Confidential Work Product                   Mark Gitenstein Mayer Brown LLP 1999 K st NW Washington, DC, 20006-1101 +1202-263-3371    From: [email-masked] [mailto:[email-masked]]
Sent: Thursday, January 14, 2016 11:26 AM
To: John McGrail
Cc: Steve Ricchetti; Hunter Biden; Alex Snyder-Mackler; Gitenstein, Mark H.
Subject: Re: IRS guidance on political activity    I assume the democracy corps, Cato institute, and heritage foundation are 501c3's? Right?

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

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

A tax-exempt 501(c)(4) must be operated exclusively to promote social welfare. "The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity." #yiv6450874774 p {color:black;font-family:calibri;font-size:90%;}__________________________________________________________________________ 
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