EMAIL DETAILS

Democracy Corps advertises itself as a non-profit but actually I’m not sure that its (c) (3) or (4). See this https://secure.actblue.com/contribute/page/demcorps?refcode=email&recurring=12. Note that it makes it clear that contributions to Democracy Corps are NOT tax exempt. We may need Bauer’s advice on this . I’ll also check with my tax exempt guy. I tried to access Democracy Corps 990 but had trouble accessing it.

Privileged & Confidential
Work Product


Mark Gitenstein
Mayer Brown LLP
1999 K st NW
Washington, DC, 20006-1101
+1202-263-3371

From: tedkaufman@comcast.net [mailto:tedkaufman@comcast.net]
Sent: Thursday, January 14, 2016 11:26 AM
To: John McGrail
Cc: Steve Ricchetti; Hunter Biden; Alex Snyder-Mackler; Gitenstein, Mark H.
Subject: Re: IRS guidance on political activity

I assume the democracy corps, Cato institute, and heritage foundation are 501c3's? Right?

Sent from Xfinity Connect Mobile App


------ Original Message ------

From: John McGrail
To: Ted Kaufman
Cc: Alex Snyder-Mackler, Steve Ricchetti, Mark Gitenstein, Hunter Biden
Sent: January 14, 2016 at 10:08 AM
Subject: IRS guidance on political activity

A tax-exempt 501(c)(4) must be operated exclusively to promote social welfare. "The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity."

__________________________________________________________________________


This email and any files transmitted with it are intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the system manager. If you are not the named addressee you should not disseminate, distribute or copy this e-mail.