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So. The Heritage Foundation is tax-exempt under 501(c)3 of the IRS code. Having been involved with 501(c)3's for years, how are they getting away with this violation of the code and what can we do about it?

For those not in the know, 501(c)3's cannot engage in any political activity.

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Jul 11Liked by Jay Kuo, The Big Picture

Retired academic, Federal tax accountant here. The problem is "political activity" is by definition. I suspect Heritage is relying on the fact that what they do is only "policy" suggestions, education, not lobbying or direct political activity; they're not behind any particular candidates - i.e., they're a think tank. From IRS.gov: a sec. 501(c)(3) can't be an action organization. "... it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates." Heritage will claim they're simply providing possibilities, not trying to influence legislation. We'd have to wait until Trump is back in the WH with a trifecta and they start passing the suggestions in Project 2025 to challenge their tax-exempt status, which would go nowhere given a trifecta. I suspect that Heritage walks the line of the rules and you'd have to have evidence, that tricky rule of law thing. The IRS hates to go after these groups because it gets such severe political pushback that would slow down or stop its actions. Don't forget the IRS Commissioner is a political appointee and until Biden, their funding had constantly been reduced. Republicans would go into high gear, more hearings, subpoenas, Dems are doing witch hunts against conservatives, reduce IRS funding, etc. This is why it's so important for Democrats to get a trifecta - WH, House and Senate, and kill the filibuster. I like that AOC filed articles of impeachment for Thomas and Alito but it isn't going to go anywhere because Republicans control the House. I do think many Internal Revenue Code (IRC) sections need to be seriously revisited. If you are in favor of taking action against climate change, delete the tax deductions and credits coal and oil & gas companies get; expand the deductions and credits for alternative fuels. Put some sort of penalty tax on gun manufacturers who sell to the public. The 2nd A talks about the right to bear arms; it doesn't say anything about taxing them. The taxes raised could go towards gun safety measures. Revise the tax-exempt rules, tax the wealthy, take away the earnings cap for withholding on Social Security, Medicare and Medicaid and so many other things we can use the IRC to accomplish. The IRC has always been used to reward and punish so this would be nothing new. It's also true that you can insert things into tax bills that members of Congress don't notice because, for the most part, they don't read the details. Democrats would have to have a trifecta and Chair the House Ways and Mean Committee and the Senate Finance Committee (these are where tax legislation begins). Most people (not me though) find tax laws worse than a root canal, but most things that cause you to interact with the government run through the IRC (pensions, ACA and other healthcare, employee wages and benefits, Social Security, Medicare, Medicaid, unemployment compensation, child care, etc., etc.). But don't worry, now judges are going to decide "ambiguous" tax statutes (overturning Chevron) even though they'll be overwhelmed with the lawsuits. Heaven help us. A Democratic trifecta could also expand the Supreme Court.

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author

Thank you for your expertise!

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Thank you, Patricia, for your thoughtful -- and thought through -- reply. I suspected they were skating on the fringes of the definition.

Much obliged!

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No one in Congress makes the Tax Department enforce our laws. Biden, Pelosi and Durbin all Catholics turn a deaf ear.

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Is it similarly so for churches and other religious institutions?

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Yes. Most churches are incorporated as 501(c)3 tax-exempt organizations ("charitable nonprofits"). They're supposed to avoid partisan political advocacy.

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Ask Senator Whitehouse. Catholic and Evangelical organizations are involved in Dark Money schemes...like the Supreme Court six judges influencing government abortion and immunity laws. They should lose their tax exempt status.

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The problem is that the Heritage Foundation, as nearly as I can tell, hasn't violated any existing laws or IRS regulations. That's because the regulations, thanks to the Buckley v. Valeo and the Citizens United decisions by the Supreme Court, are very weak.

The actions of the Supreme Court judges are a whole 'nother matter, in that they have given themselves permission to violate rules that all other federal judges must abide by. It likely will take Congressional action to change that -- except that Alito and Thomas appear to have accepted sizable gifts without reporting them. That's a major no-no, but no one is empowered to do anything about it except Congress, which can impeach (by a majority House vote) and remove them (by a two-thirds majority vote of the Senate).

A

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Yes. Partisan political activity--promoting a party or candidate--is forbidden religious institutions, just like any 501(c)3s. And just like any 501(c)3s, they can be involved in issues that have a political aspect:

Lobby the legislature for more affordable housing

Carry their organizational banners in Pride parades

Protest in front of Planned Parenthood

Endorse/oppose particular legislation and meet with elected officials to urge them to do the same

etc.

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Jul 13·edited Jul 13

Excuse me for skimming and not reading all of that yet. I just need to comment on this part before I forget: "it may not participate in any campaign activity for or against political candidates." How is Heritage not committing those things right now? They are in the media talking about policies that Trump wanted and how they are helping him to organize and execute on those policies. They are promoting Trump like they are ARE campaigning for him. I just can't believe that they aren't breaking laws and committing treason right now. I think there just has to be a REAL, massive coverup/conspiracy going on. Just think about this situation, that Heritage blatantly threatened our country on air and plans to takeover our government (treason,) nothing happening to any of Epstein's clients, blackout coverage on the Epstein documents, and the crap that SCOTUS justices are doing to betray us all. SOMETHING must be stopping accountability and justice. What can and will we do about it? I really want to get that question out there and create a narrative that tackles all of these things.

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I don't have any evidence about what the Heritage Foundation is doing behind the scenes, but so far, it's exercising it's free speech rights. Just like the neo-Nazis do when they march. Their activities also do not fit the definition of treason (but I'm not a lawyer) although they certainly fit the idea of treason for many people. It's frustrating when the "good guys" have to respect the rule of law while the "bad guys" have no such respect. If I had to guess, I suspect that the IRS has opened up investigations into the Heritage Foundation but you know how long that process takes by looking at how long it took to indict Trump on his various charges. The process is part of the long game. But, if Trump is re-elected all of this would go away.

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Enlightening. Thank you for that detailed comment. I can't come to terms with the public comment of hiding things from the Democrats as not being a form of partisan political action though.

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Jessica Craven posted this action item about this on ChopWood/CarryWater:

"The Heritage Foundation is identified by the IRS as a tax-exempt organization. This seems crazy to me. They do have an “action” arm that supposedly does all of their political work, but it’s clear that no part of their organization is actually free of politics. So let’s report them to the IRS! https://www.irs.gov/charities-non-profits/irs-complaint-process-tax-exempt-organizations

Print and fill out form 13909. https://www.irs.gov/pub/irs-pdf/f13909.pdf

Some info you’ll need:

The Heritage Foundation’s address is: 214 Massachusetts Ave. NE, Washington, D.C. 20002.

Their tax ID/EIN is 23-7327730.

You can both name John P. Bakiel (VP of Finance) AND Kevin Roberts (President) if you like.

Say something like:

The Heritage Foundation clearly and overtly supports presidential candidate Donald Trump. This shows the organization is an ‘action organization’ and therefore violates the code allowing for tax exemption under 501(c)(3). This is fraudulent. Action must be taken.

Then email the form to eoclass@irs.gov, or snail mail to TEGE Referrals Group, 1100 Commerce Street, MC 4910 DAL, Dallas, TX 75242.

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Lynell, Patricia Jaeger commented here, see her full comments about Heritage. They are relying on the fact that what they do is only "policy" suggestions, education, not lobbying or direct political activity; they're not behind any particular candidates. See her post. It’s very enlightening, but unfortunate for us.

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The Convicted Felon's made was mentioned numerous times in P'25. Someone counted. This book has been developed over 2 yrs when there were other R candidates running, but only TFP's name is in the document. (Please correct me if I am wrong.) So, wouldn't this be an appropriate request for the IRS to investigate?

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Name was mentioned.

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I doubt it. All the mentions I found on a quick Ctrl-F through the document were along the lines of "restore X that existed under the Trump Administration and that was rolled back by the Biden Administration." If I were their lawyer, I'd argue that that doesn't mean "Elect Trump." It means "We agreed with this executive order and would like to see it reinstated," which is a matter of policy, not party or candidate.

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Just did at crtl-f search and that's what I found as well, nothing explicitly promoting reelection of djt.

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Thanks, Tammy. Will read what Patricia has to say.

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In any PARTISAN political activity. They can engage in issue advocacy, which is how they get away with this stuff. As long as they don't come right out and say "Vote for Trump" or "Vote Republican" or "Vote Against Biden" or "Vote Against the Democrats," they're covered. (And that's why you sometimes see these TV ads that say, "Call Sen. Jones and tell him X." What they *mean* is, "Vote Against Sen. Jones because of his position on X," but they can't legally say that.

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Elite monies going to these Fascist organizations to support political candidates and their government agenda is a violation of tax laws. No fuzzy way to look at it. It is open and it is blatantly unethical.

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To support political candidates? Yes, that's a violation of tax law. But HF is supporting ISSUES, not candidates. No matter how many times Project 2025 mentions Donald Trump by name, if it doesn't say, in so many words, "Vote for Trump" or "Vote Republican" or Vote against Biden/Harris" or "Vote against the Democrats," it's not engaging in partisan political activity of the type the regulations ban. Heritage has a separate corporation set up for that: a different kind of nonprofit (501(c)4) that legally CAN engage in partisan political activity. It's named Heritage Action if I recall correctly.

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"We have parts we're not talking about because we don't want the Left to know about them" seems kind of partisan to me.

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Again, that is not specific enough to run afoul of the law.

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Jul 11Liked by Jay Kuo, The Big Picture

Fetal personhood is very scary when you consider how many ways being pregnant can endanger the life of the mother. Does the "right to life" of an ectopic embryo or other non-viable pregancy equal the right of the mother? Do we then just "let god decide" which one (if any) gets to live? Usually, god favors the mother (around 50% of fertilized eggs don't make it to live birth, mostly very early miscarriage or failure to implant) but you can see where Project 2025 gets to every egg is sacred. And I guess you can follow their logic to outlawing ovary removal e.g. to mitigate a condition like PCOS or to freeze eggs for future use which is common in cancer patients. Another point about "fetal personhood" is that it will outlaw some forms of contraception e.g. IUDs. Also, strict enforcement of Comstock could criminalize mailing of contraceptives. Their unstated objective is to ban contraception.

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"...every egg is sacred..." Monty Python says "every sperm is sacred" 😉 Ban contraception. Does viagra count?

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author

Terrifying. Thank you for sharing your perspective!

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Yes, they don’t say the silent part out loud. But we can say they want to ban contraception and explain how they will do it….and already are!

I follow Andra Watkins.She uses direct quotes and page #’s from P 2025. Christian Nationalists believe no man-made form of contraception should prohibit joining of sperm and egg. P2025 states we should prioritize the fertility based-awareness methods (aka rhythm method)and shouldn’t be supporting/funding male condoms under women’s preventative services. Pages 484-485

DeSantis has already twice vetoed funding for long-acting, reversible contraception (IUD’s +) at the request of the Fl Catholic Bishop’Conference which considers such abortifacients.

https://open.substack.com/pub/project2025istheocracy/p/reader-question-what-does-project?r=fqsxl&utm_campaign=post&utm_medium=web

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Jul 11Liked by Jay Kuo

Thanks for this. I think it would be good to also do a piece on some of the more pedestrian proposals that would have a big impact on people’s daily lives. For example, the proposed elimination of the national flood insurance program could be devastating for homeowners on the coast and near major Midwest rivers. There are various proposed changes to veterans benefits that would substantially affect disabled vets.

I also note your list did not discuss immigration. In addition to the mass deportations that have gotten all the attention, there is one proposal that I think many independents and even some republicans would oppose: eliminating the guidance for ICE to avoid raiding “sensitive zones” like churches, hospitals and schools. This is particularly egregious when coupled with the proposal to increase use of civil warrants that only identify the place to raised without naming any particular individual suspected of being illegally present. I think tv ads showing indiscriminate raids during church services or classroom instruction could turn some independents.

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Jul 11·edited Jul 11Liked by Jay Kuo

This is the same Heritage Foundation (in name, only, really) that issued the proposal that led to RomneyCare, which ultimately led to ObamaCare, which was Obama's attempt to compromise with these blowhards. The Heritage Foundation's plan included the mandate Republicans turned against once Obama got behind the plan.

We need to hammer away at Project 2025 and not cede any states, but especially Texas, which is winnable no matter what the MSM tells us. We need to blow these people out of the water. Their hypocrisy is foundational.

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Jul 11Liked by Todd Beeton

Thank you for this. Folks in my Democratic sphere are looking for catchy graphics to share on social media. Project 2025 graphics out there already are long, with tiny print. Has anyone produced any graphics that will grab people's attention, without being cumbersome to digest?

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Jul 11Liked by Jay Kuo, Todd Beeton

Thanks Jay - I’m printing this out to read with a highlighter. FYI, as I read each chapter of Project 2025, I’m checking out the Wikipedia page for each author. It’s been very insightful.

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Jul 11Liked by Jay Kuo

Thanks. Shared. Some info I've shared on Facebook has already been labeled and I've been warned. Of course one can count on The Dispatch to be non-biased, right?

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That happened to me on Facebook, today.

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Roberts’ is comparing P2025 to a football game? Seriously? This is NOT a game! The fascists are fooling with people’s lives. It’s not funny; yet they seem to think by not releasing their “entire Project 2025 to the liberals” is hilarious. Are we to believe that P2025 with 900+pages that was released a year ago, is only a part of their plan? That there are more that hasn’t been released? Do they not realize there are a lot of people, some across the world, that are aware of it as it may affect them and they are examining it closely? The leaders in NATO have expressed their support for Biden as they have worked with him as well as the United States of America for 75 years. NATO is frightened of another TRUMP administration… as we all are. He’s incredibly corrupt and dangerous.

The Biden non-supporters should be paying attention to the danger another Trump administration would be; rather wasting time and energy ridiculing Biden when they should be shouting from the rooftops of the danger ahead. Knocking Trump down will support the only viable candidates that we have… Biden/Harris. Besides once Biden is in, if he needs/wants to resign we have a replacement for him… our VP Kamala Harris. She’s out campaigning. We’d probably hear more about it if the Dems/non-supporters wouldn’t take up precious air time.

Vote 🩵 down the ticket. A split ticket means gridlock!

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Thank you, Jay!

I see lots of questions in these comments about other aspects of P2025. Andra Watkins, another author on Substack, has a blog called "How Project 2025 will Ruin YOUR Life." She's been addressing bite-size pieces of this document since the beginning of 2024. She also translates the Christian nationalist language present in the document. Having been raised in a CN household, she is a good authority. Perhaps she is another resource to find answers to the parts of P2025 that affect you.

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Anything for people concerned about disability rights or education? I’m guessing yes.

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author

Lots re education.

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I haven’t read it in it’s entirety but I have seen that it talks about shutting down the Dept of Education and returning control to the states is in there, along with changes to Social Security and Medicare that would impact likely people with disabilities, as well as the rest of us who plan to use or rely on those programs.

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Is this part 1 of all the garbage in Project 2025? I know it’s overwhelming and I thank you for what’s here. However this just scratches the surface.

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author

It’s the parts I could relate to the biggest audiences. I want to address veterans too but it would take some time…

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Even the Inertia and Apathy of the American Electorate can be overcome if we continue to blow the whistle on Trump/Project 2025! The more the voters learn of this insidious, despicable manifesto to destroy our democracy and install Trump as Dictator-For-Life, the more the voters will reject it! Fascists will say and do anything to seize power and, once they're in, they will never give it up! The Dems need to show far more urgency and shout this from the rooftops!

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Sorry to say, I don't thing that's true. I think the Trumpf voters have no idea what is going on, and while we (as Demonrats) can't discern what they are doing, the voters who have always voted Republican will continue to due so no matter what information they have, how much information they have, and how true that information that is. They have been told, over and over for years, that in order to keep "their way of life", even if that way of life is awful, they need to vote Republican.

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Ms Jill, I'm not talking about the gullible, useful idiots in MAGA. There still aren't enough of them to elect Trump. I'm talking about the few undecideds who will decide the race in the swing states. Granted, both candidates are unwanted. We have to make Trump the more unwanted of the two!

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Thank you for this clear, concise and easy to understand break down. I have forwarded it to my 93 year old father for his perusal. He's a "hold my nose and vote for Trump because of this one special issue" kind of guy. We have an unconditional love for each other as well as a specifically created "safe space" between us that allows us to share information with each other and (sometimes) discuss, even though we rarely agree about anything with politics. We keep trying, though!

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Perhaps noteworthy...my father and mother have been married for going on 70 years, have a beautiful relationship and have never agreed on anything political.

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I was thinking the same thing. Does the IRS have to be notified or what?

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You can file a complaint against Heritage to the IRS. There is information online on how to do so - a quick search for IRS Form 13909 and Heritage will provide all you need to know to do so.

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I really resent how the Christian right is forcing their values upon the nation and the Congress and SCOTUS are simply enabling it. This openly discriminates against millions of non-Christian citizens and unconstitutionally deems them "less than" and worthy of persecution and worse.

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Trumps named an exorbitant amount of times. They are endorsing ‘trumpism’ sounds Politas to me

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Trump's name appears over 300 times

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