527s get the attention, but much of the activity on the right, comes from groups using chapter 501(c)3 of the tax code like AEI, and Heritage.
A 501(c)3 has significant advantages. Donations are tax deductible, you get a cheap bulk mail, and it enhance credibility.
In 1989, I incorporated a nonprofit, and successfully prosecuted a 501(c)3 application through the IRS bureaucracy, so I am pretty knowledgeable about this
Right wing orgs would not survive serious scrutiny of their activities with their tax exempt status intact. They are political advocacy organizations who game the tax code.
It they lose their 501(c)3 status, there are serious consequences. Their fund raising is crippled, and their big donors may face audits and back taxes, and the big foundations may be subject to even more significant sanctions. The Scaife, Bradley, Olin, and Coors foundations could see much of their endowments go to taxes, fees, penalties, and interest.
The Parents Television Council with their Astroturf complaints, and they have completely cowed the broadcast industry. We can do the same.
(more below the fold)
An organization may qualify for exemption from charitable, scientific, literary, or educational purposes.
Charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur athletic competition, and prevention of cruelty to animals.
Here are some starting points for more information:
From the IRS web site charitable FAQ
The exempt purposes set forth in IRC Section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the prevention of cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening the burdens of government; lessening of neighborhood tensions; elimination of prejudice and discrimination; defense of human and civil rights secured by law; and combating community deterioration and juvenile delinquency.
and
The IRS web page on lobbying by charities
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.
I don't yet have the specifics of how to complain to the IRS about political advocacy.
I will post THAT when I can find it.
If we can get a ticket yanked, I think that the entire intricately crafted network of self dealing, delusion, and propaganda can be crippled, and perhaps even shut down.