Following up on Thom's blog on Greenpeace vs. Koch Industries and the latter's contributions to Reicht (sic) wing think tanks: as if those outfits weren't enough of a stretch of the definition of eligibility for tax-exempt status, it is notable that Koch and other energy companies (as well as other industries) also contribute to Freedom Werks (sic) and their ilk, which also claim sec. 501(c)(3) tax-exempt status. Remember, the Sierra Club lost its tax-exempt status in 1967 for placing a full-page ad in the NY Times calling upon the public to ask Congress to reject the proposed dam on the Colorado River which would have flooded the Grand Canyon. Freedom Werks (sic), just the best known but not the only organization Dick Armey (a registered lobbyist) has set up for the sole purpose of influencing government policy and legislation, is nothing if not a lobbying organization.
The point is, why have Armey's lobbying fronts not had their tax-exemopt status pulled by the IRS? Or, at least, why hasn't the Sierra Club's tax-exempt status been restored (retroactively, with a commensurate rebate of all federal taxes paid since the prior determination)? Certainly someone has standing and the know-how and wherewithal to challenge Armey's armies' status(es). Perhaps the appropriate entity would be the Sierra Club, as it could easily establish standing (lately the legal bogeyman of plaintiffs) under the equal protection clause.