This has to be a question for the IRS to answer:
Paging Internal Revenue Service Commissioner Mark W. Everson.
Commissioner Everson, please pick-up the white courtesy phone.
"Hello, Commissioner Everson. Can you please tell us how and why this "De Facto Senator" James Dobson is able to actively engange in the business and the control of the Federal Government while actively participating in political and legislative activities, and still maintain his tax exempt status?"
"Is the IRS failing to properly enforce its own regulations?"
We cite as an example:
Political and Lobbying Activities
(Adapted from IRS Publication 1828, Tax Guide for Churches and Religious Organizations - February 2004)
Political activities and legislative activities are two different things and are subject to two different sets of rules. The rules depend on the type of tax-exempt organization, the type of activity (political or legislative) at issue, the scope or amount of the activity conducted, and the consequences of exceeding the given set of limitations.
Lobbying Activity
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. (Emphasis added.)
[....]
http://www.irs.gov/charities/charitable/article/0,,id=120703,00.html
See also:
Tax-Exempt Organizations and Political Activities
FS-2004-14, October 2004
Under law, tax-exempt organizations described in section 501(c)(3) of the Internal Revenue Code are prohibited from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. Charities, educational institutions and religious organizations, including churches, are among those that are covered under this code section.
These organizations cannot endorse any candidates, make donations to their campaigns, engage in fund raising, distribute statements, or become involved in any other activities that may be beneficial or detrimental to any particular candidate. Even activities that encourage people to vote for or against a particular candidate on the basis of nonpartisan criteria violate the political campaign prohibition of section 501(c)(3).
[...]
Under the law, political intervention by a tax-exempt organization carries a variety of possible consequences. It can result in the organization losing its tax-exempt status or paying a tax. In less serious situations, the IRS may require corrective actions from the group.
"Our obligation is to enforce the law, which prohibits all charities from engaging in political activities," said IRS Commissioner Mark W. Everson.
"By law, the Internal Revenue Service cannot comment regarding any compliance activities involving specific tax-exempt organizations. Law-enforcement decisions at the IRS are made without regard to political considerations," Everson said.
http://www.irs.gov/newsroom/article/0,,id=130652,00.html
Therefore, Commissioner Everson, in light of James Dobson's very public and well-known activities, and considering what appears to be a thin veil of possibly fraudulent separation that he uses to maintain the illusion of distance between his sham organizations, can you tell us how quickly you will start taking steps to pierce the veil and revoke his tax exempt status?
Thank you,
The American Tax Payers