I wrote this 5 years ago when the creepy right was playng Trump's game:
"Our little Tea Party is blowing its top over the IRS taking a closer look and making them jump through hoops to get their 501(c)(3) status. Let's start there.
501(c)(3) standing is given to non-profits who do work "for the common good". That is, they are non-partisan and show no favoritism to one sector of the public over another. You can't get 501(c)(3) or (c)(4) status if, for instance, you raised money and part of your funds went to support "white only buses and restrooms". That would be an instance and example of "not for the common good".
“Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. The prohibition applies to all campaigns including campaigns at the federal, state and local level. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.”
People who donate to 501(c)(3)s are permitted to write off their donations 100% on their tax returns. Not a huge deal but about $25-50 billion dollars of donations are written off every year so it adds up.
Around 2009 or so, about 296 applications for 501(c)(3) status were received by the IRS from the Tea Party and their local chapters. It was as if this huge charity sprung up out of nowhere. OK so far. The IRS investigated them as 296 of anything would have and should have raised a flag. None were denied although it is certainly true that some had a bit of a struggle getting approved. And why shouldn't they have a struggle?
You might to read about it here. The facts are that many of the Tea Party chapters who swore and affirmed that they worked for the common good, were, at the very least, partisan political action groups who you and I "pay for".
This is all a bunch of jive".