Greater Phoenix Tea Party Patriots

Patriot Groups throughout the Maricopa and North Pinal County area.

Tea Party MAY NOT endorse candidates


To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote
social welfare. Pursuant to changes enacted as part of the Taxpayer Bill
of Rights 2, the earnings of a section 501(c)(4) organization may not
inure to the benefit of any private shareholder or individual. If the
organization engages in an excess
benefit transaction
with a person having substantial influence over
the organization, an excise tax may be imposed on the person and any
managers agreeing to the transaction. See Introduction to
IRC 4958
for more information about this excise tax. For a more
detailed discussion of the exemption requirements for section 501(c)(4)
organizations, see IRC 501(c)(4)
. For more information about applying for exemption,
see Application
for Recognition of Exemption

To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic
betterment and social improvements). For example, an organization that
restricts the use of its facilities to employees of selected
corporations and their guests is primarily benefiting a private group
rather than the community and, therefore, does not qualify as a section
501(c)(4) organization. Similarly, an organization formed to represent
member-tenants of an apartment complex does not qualify, since its
activities benefit the member-tenants and not all tenants in the
community, while an organization formed to promote the legal rights of
all tenants in a particular community may qualify under section
501(c)(4) as a social welfare organization. An organization is not
operated primarily for the promotion of social welfare if its primary
activity is operating a social club for the benefit, pleasure, or
recreation of its members, or is carrying on a business with the general
public in a manner similar to organizations operated for profit.

Seeking legislation germane to the organization's programs is a permissible means of attaining social welfare purposes. Thus, a section 501(c)(4) social welfare organization may further its exempt purposes
through lobbying as its primary activity without jeopardizing its exempt
status. An organization that has lost its section 501(c)(3) status due
to substantial attempts to influence legislation may not thereafter
qualify as a section 501(c)(4) organization. In addition, a section
501(c)(4) organization that engages in lobbying may be required to
either provide notice to its members regarding the percentage of dues
paid that are applicable to lobbying activities or pay a proxy tax. For
more information, see Lobbying Issues

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. However, any
expenditure it makes for political activities may be subject to tax
under section 527(f). For further information regarding political and
lobbying activities of section 501(c) organizations, see Election Year
, Political
Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5)...
, and Revenue
Ruling 2004-6

Views: 46


You need to be a member of Greater Phoenix Tea Party Patriots to add comments!

Join Greater Phoenix Tea Party Patriots

Comment by Jill Arizona on July 21, 2010 at 1:21pm
I was the Chief Special Interest Coordinator for the Tucson Tea Party, one of the largest tea parties in the state, where our events would bring upwards of 7,000 people at a time, with keynote speakers such as Judge Napolitano, Tammy Bruce, as well as JD Hayworth. While TTP cannot endorse due to it's tax status, I feel that tea parties that don't have this tax status have every right to endorse candidates. Below is a list of endorsements for JD Hayworth, and be sure to check since this list is updated often:

* Tax Day Tea Party
* Tea Party Immigration Coalition
* Original North Phoenix Tea Party
* Tea Party Patriots of Glendale, AZ
* 2010 Project
* Maricopa County Sheriff Joe Arpaio
* Arizona Police Association
* National Association of Patrol Officers Local 2544
* Conservative Talk Show Host Mark Levin
* Conservative Journalist Michelle Malkin
* Conservative Talk Show Host Rick Amato
* Conservative Talk Show Host Mike Gallagher
* Congressman Dana Rohrabacher
* Phoenix Law Enforcement Association
* Cave Creek Patriots
* Gun Owners of America
* The Liberty First PAC
* National Border Patrol Council
* The Liberty Committee
* Can-Do Conservatives of America
* Len Munsil, 2006 GOP Governor nominee and leading Arizona conservative
* State Senate Majority Leader Chuck Gray
* State Senator Russell Pearce
* State Senator Ron Gould
* Larry "Lucky" Chesley
* Don Goldwater
* Douglas R Scott, Jr., President, Life Decisions International and former Executive Director of Arizona Right to Life

and many more...
Comment by Herb Kelley on July 20, 2010 at 3:27pm
I have never considered the tea party movement a political party as such. I have looked at it as the right of freedom of assembly by all Americans, regardless of party affiliations, that wish to exercise free speech to voice opinions against the tyranny we are experiencing from Washington. There have been other groups in our history that have voiced displeasure with government policy and that is the beauty of being a Republic with a constitution that clearly defines these rights.
Comment by JPD on July 20, 2010 at 8:55am
GOP leery of Tea Party Caucus

So the politicians go after it.

© 2018   Created by Kelly Townsend.   Powered by

Badges  |  Report an Issue  |  Terms of Service