Breaking rules, Heritage Foundation, a Conservative Think Tank Files as a 501 (C)(3) Organizatons but creates another Group to Spend Large sums of Money Lobbying

Political activity Section 501(c)(3) organizations are subject to limits or absolute prohibitions on engaging in political activities. Interesting, that’s all the Heritage Foundation does. The Heritage Foundation lists itself as a 501(c)(3) organization. How does a group that is really not supposed to be involved in politics and limited form lobbying create a tax-exempt 501 (C)(4) group under your foundation to lobby in the hopes you can get away with lobbying when you doing it in the past years ago befor you even created a this group in 2009? The Heritage Foundation being a 501 (C)(3) organization had been nothing but politics for years.

“501(c)(3) — Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations”

Charities, religious, literary, scientific, etc. can file as 501(c)(3), some how the Heritage Foundation doesn’t fit in the same category. On the Heritage’s Foundation website they write a blog called the ‘Obama’s Arrogant Authritarianism’ in response to the President’s recess appointee (allowed by the Constitution), Richard Cordray Consumer Financial Protection Bureau (CFPB). Sounds like politics to me, and besides the bureau is set up to protect the consumer, I wonder who the Heritage Foundation is protecting?

How does a 501(c)(3) organization (that is tax-exempt) think they can turn around and create a 501 (c)(4) organization (tax-exempt at that too) to try to go up and around the laws you were breaking anyway?

A 501 (c)(4) organization also means the donors do not have to be listed.

Besides the Heritage Foundation itself being wrapped in politics, it formed a so-call activist group called the Heritage of America. This is what the Heritage calls Grassroot. “Heritage Foundation — a 501(c)(3) that routinely crows about its political influence. While 501(c)(3)s are allowed to do a limited amount of lobbying as long as they report it to the IRS, the Heritage Foundation does not use this allowance — it actually certifies to the IRS that it has not “attempted to influence national, state, or local legislation, including any attempt to influence public opinion.” (Heritage also claims to have spent zero dollars on lobbying activities in 2006, despite an estimated $40,000 paid to the lobbying firm Foley and Lardner in 2006 disclosed in the Senate’s lobbyist registry.)”

http://prospect.org/article/pot-kettle-and-heritage-foundation

According to the IRS website it says as follow about a 501 (C)(3) lobbying.

In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying). A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.

Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure. It does not include actions by executive, judicial, or administrative bodies.

An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.

Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying. For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.

I think by enlarge the Heritage has surpass what anyone would consider a charitable, religious, educatinal, scientific group as you will see below. I have included all the issues the 501 (c)(4) group they created that is located on their website lobbied for in 2011 The group or organization is called ‘Heritage for America’. They were formed in 2009 and as you can there has been a lot of lobbying with a lot of money through 2011.

Bill Number Congress Bill Title No. of Reports & Specific Issues*

H.R.1167 112 Welfare Reform Act of 2011 4

H.R.1363 112 Further Additional Continuing Appropriations Amendments, 2011 2

H.R.1182 112 GSE Bailout Elimination and Taxpayer Protection Act 4

H.R.658 112 FAA Reauthorization and Reform Act of 2011 4

H.R.1585 112 State Highway Flexibility Act 2

H.R.1309 112 Flood Insurance Reform Act of 2011 1

H.R.2354 112 Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2012, and for other purposes. 1

H.R.2584 112 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2012 1

H.R.2560 112 Cut, Cap, and Balance Act of 2011 1

H.R.421 112 Full Faith and Credit Act 4

H.R.910 112 To amend the Clean Air Act to prohibit the Administrator of the Environmental Protection Agency from promulgating any regulation concerning, taking action relating to, or taking into consideration the emission of a greenhouse gas to address climate change 4

H.R.972 112 Secret Ballot Protection Act 4

H.R.750 112 Defending America’s Affordable Energy and Jobs Act 4

S.693 112 GSE Bailout Elimination and Taxpayer Protection Act 4

S.228 112 Defending America’s Affordable Energy and Jobs Act 3

H.R.909 112 To expand domestic fossil fuel production, develop more nuclear power, and expand renewable electricity, and for other purposes. 3

H.R.1473 112 Department of Defense and Full-Year Continuing Appropriations Act, 2011 3

H.R.1249 112 America Invents Act 2

H.R.1280 112 To amend the Atomic Energy Act of 1954 to require congressional approval of agreements for peaceful nuclear cooperation with foreign countries, and for other purposes. 2

H.R.1793 112 Clean Up Government Act of 2011 2

H.R.1891 112 Setting New Priorities in Education Spending Act 2

H.R.1380 112 New Alternative Transportation to Give Americans Solutions Act of 2011 2

H.R.1 112 Making appropriations for the Department of Defense and the other departments and agencies of the Government for the fiscal year ending September 30, 2011, and for other purposes. 2

H.R.10 112 To amend chapter 8 of title 5, United States Code, to provide that major rules of the executive branch shall have no force or effect unless a joint resolution of approval is enacted into law. 2

H.CON.RES.34 112 Establishing the budget for the United States Government for fiscal year 2012 and setting forth appropriate budgetary levels for fiscal years 2013 through 2021. 3

H.J.RES.1 112 Proposing a balanced budget amendment to the Constitution of the United States. 2

H.J.RES.56 112 Proposing an amendment to the Constitution of the United States relative to balancing the budget. 2

H.R.2090 112 Energy Critical Elements Advancement Act of 2011 2

H.RES.267 112 Expressing the sense of the House of Representatives that the United States should end all subsidies aimed at specific energy technologies or fuels. 2

H.R.745 112 Davis-Bacon Repeal Act 2

H.R.746 112 Davis-Bacon Repeal Act 2

S.2013 111 A bill to extend the temporary suspension of duty on crotonaldehyde. 3

S.1438 112 Regulation Moratorium and Jobs Preservation Act of 2011 1

S.1625 112 Commission on Postal Reorganization Act 1

S.1679 112 Budget Reform Act of 2011 1

S.401 112 Public Corruption Prosecution Improvements Act 1

S.504 112 National Right-to-Work Act 1

S.627 112 Faster FOIA Act of 2011 1

S.746 112 Dodd-Frank Repeal Act of 2011 1

S.782 112 Economic Development Revitalization Act of 2011 1

S.827 112 A PLUS Act 1

S.964 112 Job Protection Act 1

S.AMDT.394 112 1

H.R.2572 112 Clean Up Government Act of 2011 1

H.R.455 112 10th Amendment Regulatory Reform Act 1

H.R.463 112 Fannie Mae and Freddie Mac Transparency Act of 2011 1

H.RES.429 112 Expressing the sense of the House of Representatives that the Western Hemisphere should be included in the Administration’s 2012 National Strategy for Counterterrorism’s “Area of Focus”, with specific attention on the counterterrorism threat to the homela 1

S.1164 112 Transportation Empowerment Act 1

H.R.2112 112 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2012 1

H.R.2146 112 DATA Act 1

H.R.2436 112 Fannie Mae and Freddie Mac Taxpayer Payback Act of 2011 1

H.R.2439 112 Removing GSEs Charters During Receivership Act of 2011 1

H.R.2440 112 Market Transparency and Taxpayer Protection Act of 2011 1

H.R.2441 112 Housing Trust Fund Elimination Act of 2011 1

H.R.2428 112 GSE Legal Fee Reduction Act of 2011 1

H.R.2309 112 To restore the financial solvency of the United States Postal Service and to ensure the efficient and affordable nationwide delivery of mail. 1

H.R.2514 112 A PLUS Act 1

H.R.2445 112 State and Local Funding Flexibility Act 1

H.R.2462 112 Cap the GSE Bailout Act of 2011 1

H.R.2493 112 To amend the African Growth and Opportunity Act to extend the third country fabric program, and for other purposes. 1

H.R.2587 112 Protecting Jobs From Government Interference Act 1

H.R.2608 112 Small Business Program Extension and Reform Act of 2011 1

H.R.2693 112 Budget Control Act of 2011 1

H.R.2832 112 Trade Adjustment Assistance Extension Act of 2011 1

H.R.2887 112 Airport and Airway Extension Act of 2011, Part V 1

H.R.2916 112 Tenth Amendment Enforcement Act 1

H.R.2917 112 Restoration of State Sovereignty Act of 2011 1

H.R.3039 112 Welcoming Business Travelers and Tourists to America Act of 2011 1

H.R.3043 112 To amend the Balanced Budget and Emergency Deficit Control Act of 1985 to reduce the discretionary spending limit for fiscal year 2013 and 2014 to the fiscal year 2012 level. 1

H.R.3078 112 United States-Colombia Trade Promotion Agreement Implementation Act 1

H.R.3079 112 United States-Panama Trade Promotion Agreement Implementation Act 1

H.R.3080 112 United States-Korea Free Trade Agreement Implementation Act 1

H.R.358 112 Protect Life Act 1

H.J.RES.62 112 Proposing an amendment to the Constitution of the United States to give States the right to repeal Federal laws and regulations when ratified by the Legislatures of two thirds of the several States. 1

H.J.RES.79 112 Continuing Appropriations Resolution, 2012 1

H.R.1047 112 State Right to Vote Act 1

H.R.2018 112 Clean Water Cooperative Federalism Act of 2011 1

H.R.1834 112 Freedom to Invest Act of 2011 1

H.R.1859 112 Housing Finance Reform Act of 2011 1

H.R.1683 112 State Flexibility Act 1

H.R.1737 112 STATE Act 1

H.R.1376 112 National Activity Based Total Accountability Act of 2011 1

H.R.1286 112 Healthcare Fiscal Accountability Act of 2011 2

H.AMDT.349 112 1

H.R.2 112 Repealing the Job-Killing Health Care Law Act 2

H.R.2017 112 Department of Homeland Security Appropriations Act, 2012 1

H.R.122 112 Federal Employee Accountability Act of 2011 2

H.J.RES.44 112 Further Continuing Appropriations Amendments, 2011 2

H.J.RES.48 112 Additional Continuing Appropriations Amendments, 2011 2

H.J.RES.5 112 Proposing an amendment to the Constitution of the United States to control spending. 2

H.R.4 112 Small Business Paperwork Mandate Elimination Act of 2011 2

H.R.408 112 Davis-Bacon Repeal Act 2

H.R.471 112 Scholarships for Opportunity and Results Act 2

S.AMDT.183 112 2

S.482 112 A bill to amend the Clean Air Act to prohibit the Administrator of the Environmental Protection Agency from promulgating any regulation concerning, taking action relating to, or taking into consideration the emission of a greenhouse gas to address climate 2

S.206 112 Scholarships for Opportunity and Results Act of 2011 2

S.1213 112 Defend and Save Social Security Act 1

S.1031 112 Medicaid Improvement and State Empowerment Act 1

H.R.2514 111 National Amusement Park Ride Safety Act of 2009 1

H.R.2434 111 College Tuition Tax Relief Act 1

H.R.2445 111 To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of personal indebtedness outside of bankruptcy. 1

H.R.2219 112 Department of Defense Appropriations Act, 2012 1

H.J.RES.37 112 Disapproving the rule submitted by the Federal Communications Commission with respect to regulating the Internet and broadband industry practices. 1

H.CON.RES.35 112 Directing the Clerk of the House of Representatives to make a correction in the enrollment of H.R. 1473. 1

H.CON.RES.36 112 Directing the Clerk of the House of Representatives to make a correction in the enrollment of H.R. 1473. 1

H.R.1229 112 Putting the Gulf of Mexico Back to Work Act 1

H.R.1230 112 Restarting American Offshore Leasing Now Act 1

H.R.1231 112 Reversing President Obama’s Offshore Moratorium Act 1

H.R.1213 112 To repeal mandatory funding provided to States in the Patient Protection and Affordable Care Act to establish American Health Benefit Exchanges. 1

H.R.1540 112 To authorize appropriations for fiscal year 2012 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for fiscal year 2012, and for other purposes.