The problems with 501 (c) (4)s

Regular readers of this blog know that I've been like a dog with a bone about the threat to the social economy and charitable organizations inherent in the Citizens United decision. I've written about it, held charrettes on it, spoken about it, and - at least in part - changed my career because of it.

The news about the IRS's activities regarding politically conservative social welfare organizations is both a surprise and, upon reflection, almost completely predictable. Intentional or stupid, witch hunt or botched effort at streamlining an impossible task - the IRS doesn't have the tools it needs to oversee 501 c 4s. We the people have written and approved rules that allow these organizations to:

• self declare tax exempt status
• keep their donors anonymous
• participate in campaign politics to an unspecified (and, therefore, difficult to police) degree

There may be problems with the IRS. There are definitely problems with the 501 (c) (4) organizational structure and oversight mechanism in today's world of campaign finance.