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Under current law, tax-exempt 501(c)(4) organizations are supposed to be "primarily" engaged in social welfare work.
But, in enforcing the law, the I.R.S. decided they need only be "primarily" engaged in social welfare, not exclusively.
To receive such status, according to the I.R.S., a group must be "primarily engaged in the promotion of social welfare".
The tax code requires that these groups not be "primarily engaged" in political advocacy, but neither the Internal Revenue Service nor the Federal Election Commission has made any apparent effort to investigate what other purpose they might have.
"To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must be primarily engaged in the promotion of social welfare," I.R.S. officials said in a statement e-mailed in response to inquiries about the I.R.S.'s activities.
As the Tea Party questionnaires surfaced, the agency released a statement saying, "To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must be primarily engaged in the promotion of social welfare.
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And the gluteus maximus, the largest muscle in the human body, is primarily engaged only during running.
At the beginning of the 20th century the people of Mongolia were primarily engaged in the subsistence herding of livestock.
It was primarily engaged in the production, refining, marketing, and shipping of crude oil and natural gas.
Market makers are primarily engaged in the business of assisting clients in executing their desired transactions and are responsible for providing fair prices.
All these groups except the trader Hausa population are primarily engaged in farming and herding (cattle, goats, sheep), but fishing is also important along the riverbanks.
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CEO of Professional Science Editing for Scientists @ prosciediting.com