Retired USAF Lt. Col. Rob Maness, endorsed Republican candidate for U.S. Senate in Louisiana, returns to On The Campaign Trail for an update on his positive, solutions-based, grassroots campaign, his Contract with Louisiana and his Solutions for Us series of plans that provide common sense, conservative ideas for energy independence, education reform, job growth and veterans affairs.
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Tea Party Express - Official Site
Tea Party Patriots Inc has announced this week that it has a new funding source. TPP expects to generate between $500,000 and $1,000,000 from this activity with minimal cost. Its a great thing, because:
Our financeteamhas determined that this will make a huge dent in the organizations overhead costs, which means that we can worry less about keeping the organizations bills paid and focus more on promoting our core values across America.
So, we want to ask you to do one thing: stay engaged. By simply staying subscribed to this email list and continuing to open emails fromTeaPartyPatriots, you will help us maintain the value of our email list and keep this funding source open. If you would prefer to opt out of third-partyemails while continuing to receive emails fromTeaPartyPatriots,please click here.
Now this message came from Tea Party Patriots Inc, the 501(c)(4) not Tea Party Patriots Citizens Fund, which as a PAC should be taxed under Section 527. There is a significant tax difference between the two. As you might guessit is a better deal for the 501(c)(4) to be receiving the third party payments than it would be for the PAC. Of course .
How Political Organizations Are Taxed Differently Than 501(c) Organizations
There are 29 different varieties of 501(c) organizations, many of which have peculiar wrinkles to them, but what c(3) and c(4) organizations have in common is that just about all their income is exempt. Contributions, of course, but also interest, dividends, capital gains and royalties are all exempt. The big exception is something called Unrelated Business Taxable Income. There are quite a few gray areas in UBTI, but basically income from letting somebody use your mailing list is only slightly gray barely a dingy white.
Political (Section 527 organizations) are taxed as corporations. They file Form 1120-POL. Except for exempt function income everything is taxable. If who you rent the list to is sharply restricted, you might be able to construct an argument that the list rental is exempt function income, but it is something of a stretch.
I dont practice in this area, so I consulted with Marcus Owens of Caplin & Drysdale. Mr. Owens spent most of his career with the IRS finishing up as the director of the Exempt Organizations Division. Here is what he wrote.
More Than You Probably Want To Know About Mailing List Rentals
Actually, its a bit more complex than that. Most mailinglistrentals are structured as royalty arrangements, that is, the owner of thelistallows the renter to access the names/contact info for a fee. As a result, the income stream fits within a series of court decisions, principally involving charities, that have held that right of access to be a form of intangible intellectual property, thus coming within the royalty exception from the calculation of UBTI under section 512 of the Internal Revenue Code. Assuming that the 501(c)(4) does not provide marketing services along with the IP, then the royalty exception will protect the income stream from taxation. To the extent that services are provided, a commensurate portion of the revenue would be reclassified as marketing revenue, and thus taxable income to the otherwise tax-exemptlistowner. Somelistowners want to maximize their income from suchlists, and agree to provide various services for an increased fee, e.g. personal appearances by notable people associated with thelistowner. Whether such services constitute taxable marketing or non-taxable quality control is a current point of contention between tax-exemptlistowners and the IRS. Because the taxable income of 527s is not calculated using the UBIT rules, but rather the regular rules applicable to taxable corporations, royalty income would be taxable income in the hands of a 527. However, as 527s are permitted to help other 527s and candidates, if thelistrentals are limited to other 527 groups, particularly those with a common purpose or orientation, e.g. other Tea Party groups or aligned candidates, then an argument could be made that thelistincome is not taxable, but rather akin to the income received from the sale of bumper stickers and other campaign paraphernalia. Its not a great argument, but it would key off Treas. Reg. sect. 1.527-3(a)(2)(e) which provides that the sale of campaign materials is exempt if it relates to organizing voters to vote for a candidate for public office.
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Tea Party Patriots Inc Dodging Tax On E-mail Fees?
TAMPA For four years, since he withdrew from the Republican Party and eventually became a Democrat, Charlie Crist has taken heat from Republicans as a political chameleon who changes colors to serve ambition and expediency.
But Crist isnt the only candidate in the race to be governor who has undergone a change.
The tea party champion Rick Scott who harshly blasted the Republican establishment and promised to shrink Floridas government when he ran for office in 2010 has become the consummate GOP political insider.
Today, he wheels and deals with the dealmakers he once said would be crying into their cocktails over his election, and he scores campaign points for increased spending on education and environmental restoration.
Big political donors Scott denounced in 2010 now pour six-figure contributions into his campaign, and Scott has powerful lobbyists and veteran political operatives as his closest advisers and backers.
He certainly has changed. Hes moderated his stances on a number of issues, including Obamacare, the environment and education, said retired University of South Florida political scientist Darryl Paulson, a Republican.
The tea party is not the power that it used to be. Scott is adjusting his positions in response to that political circumstance, Paulson said. The Republican establishment is on board, he said, because Scotts the horse they have to ride.
Rhetoric from Scotts first campaign and first year in office shows the contrast with todays Scott.
In 2011, proposing $3.3 billion in cuts in his first year as governor, Scott said, Every school district is going to have to figure out how to do better with less.
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Gov. Scottand#x2019;s reboot caters less to tea party
The New Hampshire Tea Party Coalition said fake national branches of the grassroots movement should stay out of the U.S. Senate race in the Granite State.
Responding to the news that the Tea Party Express is open to endorsing former Massachusetts Sen. Scott Brown or one of his GOP rivals in the New Hampshire Senate primary, the NHTPC said that the legitimate grassroots movement does not endorse or raise money for candidates, has not designated any national representation, is not a PAC and has no offices in D.C.
NHTPC objects to the potential endorsement of a candidate in our primary for U.S. Senate by Tea Party Express PAC or any other outsiders, Jane Aitken, the groups spokeswoman said in an email blast. The Tea Party Express was formed by GOP lawyers and consultants in 2009 and has been collecting millions of dollars under the pretense of being a grassroots organization founded by the people.
Ms. Aitken said, in a related blog post, that the group is a front for members of the GOP establishment.
In response, Taylor Budowich, executive director of Tea Party Express, said leaders of his group met with all three candidates in the GOP primary race and said it is still in the realm of possibility that his group could endorse someone before voters head to the polls on Sept. 9.
We havent decided on getting in the race, and we are meeting with all the candidates and local tea party leaders from across the state before we do, Mr. Budowich said.
Mr. Budowich also rejected the idea that his group is aligned with the GOP establishment, pointing out that his group has helped elect Sens. Ted Cruz of Texas, Rand Paul of Kentucky and Mike Lee of Utah, as well as Rep. Justin Amash of Michigan and Thomas Massie in Kentucky.
Across the board, every singe grassroots tea party candidate that we have in Washington, D.C., right now, we have been involved in those races and helping elect them, he said. We have played a pivotal role in that. That is what is important to us. We are about electing conservatives and that is the sole purpose of Tea Party Express, and we are going to continue to do that.
The Washington Times reported last week that Tea Party Express was mulling over whether to get involved in the Senate race in the Granite State.
Mr. Budowich said at the time that Sal Russo, co-founder of the group, and Andrew Surabian, the groups political director, met with the candidates in the GOP primary race for the Senate and is mulling whether to get involved in the race.
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'Fake' tea party groups need to butt out of New Hampshire: Granite State tea party coalition
Saturday August 30, 2014 02:02 PM
BOISE, Idaho (AP) Idaho's red state roots haven't faded, but political infighting inside its Republican Party has left many feeling disenfranchised with the so-called traditional GOP candidates who will appear on this year's election ballot.
Tea party voters, who showed to be a powerful voting bloc in the May GOP primary election, are threatening to stay home or vote for a Democratic candidate rather than vote for the Republican.
This means Gov. Butch Otter, who is seeking a third-term, could face a tighter race against Democratic challenger A.J. Balukoff, a millionaire who has said he'll spend as much as he needs to win.
"I've never voted for a Democrat, I've been a lifelong Republican, but in November, I'm voting for Balukoff" said Rob Waite, superintendent of Shoshone School District in south-central Idaho.
Waite, who has lived in Idaho for the past five years, said he's a libertarian who agrees with most of the tea party platforms.
As a superintendent, Waite said he's most interested in the gubernatorial candidates' plan to improve education in Idaho, citing low public school funding and lackluster college graduation rates as high areas of concern.
"In order to solve the problem, you first have to recognize there's a problem," Waite said. "I don't think Otter recognizes there's a problem."
Up in northern Idaho, state GOP Rep. Vito Barbieri said it's doubtful his conservative district would swing Democrat, but he thinks many voters will be likely to leave the governor's box unchecked.
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Tea party could make race tougher for Butch Otter