Source: National Memo
Author: Sarah Posner
“Even before the ink was dry on the Treasury Department Inspector General’s report on the IRS, Franklin Graham, son of evangelical icon Billy Graham, wrote a letter to President Obama, demanding that the president “take some immediate action to reassure Americans we are not in a new chapter of America’s history—repressive government rule.”
Graham contended he was in possession of proof of this dire scenario: Last year, he says, the IRS conducted an audit of two tax-exempt organizations he runs, Samaritan’s Purse and The Billy Graham Evangelistic Association. To Graham, this is no coincidence. “[P]rofiling by the IRS,” he lectured the president, “was not limited to conservative organizations; indeed, it extended to religious charities—Jewish and Christian—as well.”
Since Graham’s letter hit the pages of Politico on Tuesday, a number of religious right organizations and individuals have claimed that the IRS targeted them for audits, held up their tax-exempt applications, or subjected them to intrusive questioning, all of which they claim amounts to orchestrated anti-Christian bias.
In Graham’s case, though, the IRS was doing exactly what it is supposed to do. His ministries, both 501(c)(3) tax-exempt organizations, are barred from attempting to influence the outcome of elections, the precise activity for which Graham admits the agency audited them.
Graham’s situation is “quite a different kettle of fish” than the IRS review of the Tea Party 501(c)(4) applications, said Rob Boston, Senior Policy Analyst at Americans United for the Separation of Church and State. Unlike 501(c)(4) organizations, which are allowed to devote less than 50% of their activities to influencing political campaigns, there is an absolute ban on electoral campaign activity by 501(c)(3) organizations.
The Billy Graham Evangelistic Association, for example, has advised its followers to support only “candidates who base their decisions on biblical principles and support the nation of Israel.” That, along with the elder Graham’s promise to Mitt Romney to “do all I can to help you,” were attempts to influence the outcome of the election, said Boston.
Boston said he was actually “surprised” to read Graham’s claim that the IRS had audited his ministries “because we have reported a number of houses of worship for clearer cases of politicking,” with no apparent action by the IRS.
If a 501(c)(3) organization engages in politicking, said Marge Baker, Executive Vice President for Policy and Program at People for the American Way, “it is incumbent upon the IRS to do these investigations.” It has to “ask these questions,” but it “can’t single out a particular group because of their political views, ideology, or religious beliefs.” Any audit of the Graham group alone “doesn’t prove anything” about IRS bias against conservative groups, said Baker.
Observers on both sides of church-state separation issues say such investigations stalled after a 2009 federal court ruling ordering the agency to promulgate regulations under a statute that requires audits of churches be authorized by an “appropriate high-level Treasury official.” The IRS reportedly suspended all church audits until the adoption of rules to comply with the court ruling.
Opponents of the rule against church electioneering hope to provoke the IRS into conducting audits in order to generate a case to mount a Constitutional challenge to the rule.
Greg Scott, Senior Director of Media Relations at the Alliance Defending Freedom, the religious-right group that organizes Pulpit Freedom Sunday, during which pastors flaunt the rule in their pulpits, said that one church, Warroad Community Church in Warroad, Minnesota, “was investigated briefly, but [the] file was closed due to what the IRS called a ‘procedural issue.’”
“Otherwise,” Scott said, “crickets.”
That would suggest that, contrary to claims that the IRS is “targeting” Christian groups, it has been hamstrung from investigating cases due to a bureaucratic failure to promulgate a rule required by the court ruling.
Graham, said Boston, seems to be “deliberately trying to confuse the issue to get play in the media.”
A number of religious-right organizations have jumped on the Graham bandwagon, claiming anti-Christian repression. James Dobson, the founder of Focus on the Family who, after his retirement, launched a new radio program, maintains that the IRS asked inappropriate questions of his Family Talk Action as it applied for 501(c)(4) status. In a statement, Dobson claimed that an IRS employee told his lawyer she didn’t think the exemption would be granted because the group is “not educational”; it presented only one view, sounded like a “partisan right-wing group,” and was “political” because it “criticized President Obama, who was a candidate.” Dobson claims this is “viewpoint discrimination.”
Dobson, whose organization was eventually granted (c)(4) status, complained, “The American people deserve better treatment from its government than this. Christian ministries and others supporting the family must not be silenced or intimidated by the IRS or other branches of the government.”
Richard Schmalbeck, professor of law at Duke University and an expert on tax-exempt organizations, said that while “it is always dangerous to reach firm conclusions as to ultimate outcomes based on only partial statements of fact received from only one party to a dispute,” the Dobson situation appeared to be a result of bureaucratic confusion. The questions Dobson’s organization received might have been “irrelevant” to a 501(c)(4) determination, but relevant to a 501(c)(3) inquiry. Perhaps, Schmalbeck said, “the agent mistakenly thought that was the case, or mistakenly applied (c)(3) tests to a (c)(4) application.”
Mat Staver, dean of Liberty University School of Law and chairman of the religious-right legal firm Liberty Counsel, also claimed the IRS “targeted” his group, the Freedom Federation. He said that in the (c)(4) application process, the IRS asked the Freedom Federation to provide copies of original content it publishes on its website; to describe its meetings and provide copies of materials distributed at them; and to provide copies of all materials distributed at an event, “including but not limited to event agendas and itineraries, promotional materials, newsletters, educational materials, flyers, and other materials.”
“What business does the IRS have asking these questions?” Staver demanded, adding, “An investigation of the IRS is necessary to stop this agency from pushing a political agenda.”
But Schmalbeck said these questions appeared designed to determine whether the organization’s activities were “primarily aimed at influencing the outcome of elections,” and therefore appeared to be appropriate.
Other religious-right organizations and individuals are offering stories that are mysteriously undetailed. Glenn Beck’s website The Blaze reported that Anne Hendershott, a conservative Catholic professor, was audited by the IRS, and asserted it was because she had been critical of left-leaning Catholic groups and of President Obama. The anti-gay National Organization for Marriage claims the fact that the pro-LGBT Human Rights Campaign obtained a copy of its confidential tax returns “suggests that problems at the IRS are potentially far more serious than even these latest revelations reveal,” and hinted the Obama re-election campaign had played a role. Pharmacists for Life Internationalsays two of its officers and board members were “harassed” by the IRS—but would not identify the employees or the specific nature of the alleged harassment.
Anti-choice groups are also making claims of harassment—some of which were echoed by Republican lawmakers in the House Ways and Means Committee hearing Friday.
Christian Voices for Life, an anti-choice group whose application for 501(c)(3) status was eventually approved, claimsthe “IRS has sought to know whether the group does ‘education on both sides of the issues,’” and “whether members of the group “try to block people to [sic] enter a … medical clinic.”
Rep. Aaron Schock, an Illinois Republican on the Ways and Means Committee, entered a 150-page exhibit from Christian Voices for Life’s legal counsel, the Thomas More Society, about its and two other Thomas More clients’ treatment by the IRS. Schock maintained the documents showed “horrible instances of IRS abuse of power, political and religious bias, and repression of their Constitutional rights.”
After the hearing, the Thomas More Society issued a statement, “Congress Receives Irrefutable Evidence of IRS Harassment of Pro-Life Organizations.”
With regard to Christian Voices for Life, Schmalbeck said that if the group had applied for tax-exempt status as an educational organization, the agent’s queries about balanced views would have been appropriate, but not if it had applied as a religious organization. One of the letters sent by its lawyers to the IRS maintained the group’s focus “is on educational activities designed to promote respect for life.”
The questions about the activity outside clinics, however, appear to be aimed at a legitimate concern. “[O]rganizations that practice civil disobedience are denied exempt status,” said Schmalbeck. IRS questions about blocking access to clinics, then, were probably “aimed at making that determination, and that would be appropriate,” he said.
The current uproar over the Tea Party 501(c)(4) applications appears to feed a previously existing grievance among conservatives that the IRS is biased against them. When Christian Voices for Life obtained its tax-exempt status in 2011, the Thomas More Society’s executive director, Peter Breen, claimed, “This is not the first time that Internal Revenue Service personnel have attempted to place unconstitutional restrictions on pro-life organizations.”
This area of the law, said Schmalbeck, “is quite complicated, and even IRS agents can make mistakes that do not necessarily reflect political animus. Still, it would be nice if they were well enough trained that they got these questions right in almost all cases.”
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