The Human Rights Campaign and the Courage Campaign announced today that they intend to file an IRS complaint against the Ruth Institute, which is an arm of the National Organization for Marriage. The complaint demands that the IRS “revoke the Ruth Institute’s tax-exempt status and seek an injunction to prevent future violations by either the Ruth Institute or the NOM Education Fund.” View the complaint here (PDF). Via press release:
The complaint makes clear the Ruth Institute “has repeatedly and flagrantly violated the political campaign activity prohibition of section 501(c) (3) by intervening and participating in multiple candidate campaigns. In the past year Ruth Institute resources have illegally been used to advocate for a U.S. Senate candidate as well as local and statewide judicial candidates.” HRC and the Courage Campaign cite the repeated involvement of the Ruth Institute in Carly Fiorina’s Senate race and in judicial elections in California and Iowa as clear violations of federal law. “The evidence that the Ruth Institute and the NOM Education Fund repeatedly stepped over the line into illegal activity is indisputable,” said HRC President Joe Solmonese. “Even fringe groups like NOM, its associates, and its affiliate groups must abide by federal law. Is the Ruth Institute nothing more than a front and funnel for NOM’s political activities? We trust the IRS can unveil the truth.”
“Time and again, NOM has shown itself as a radical extremist group bent on attacking families and undermining election laws,” said Courage Campaign Chairman and Founder Rick Jacobs. “By openly flouting IRS regulations governing charities, NOM is effectively forcing taxpayers to subsidize its political activities. This is not just the height of arrogance, it’s against the law.” Pursuant to the federal tax code, as a charitable organization, the Ruth Institute may not participate in any campaign activity for or against political candidates. Violation of this prohibition can result in stiff penalties against the organization and its officials as well as potential revocation of its tax exempt status by IRS.