Reports, articles, and summaries on PACI produced by OMB Watch

New Analysis: Inconsistent IRS Enforcement of Election Rules

A comparison of two high profile Internal Revenue Service (IRS) investigations into allegations of election intervention - the All Saints Church and NAACP cases -highlights the vagueness of the regulation and the inconsistency of IRS enforcement. Read our new analysis: Inconsistent Enforcement: IRS Findings in NAACP and All Saints Church Cases

Overcaution and Confusion: The Impact of Ambiguous IRS Regulation of Political Activities by Charities and the Potential for Change
November 2007
Summarizes debate from August 2007 panel discussion sponsored by OMB Watch on IRS enforcement of the ban on partisan intervention in elections by 501(c)(3) organizations

Summary and Analysis: IRS Revenue Ruling on Charities and Election Activity
June 2007

IRS Reports on 2006 Political Activities Enforcement Program, Releases Guidance
June 2007

The IRS Political Activities Enforcement Program for Nonprofits: Questions and Concerns
July 2006
This report summarizes the PACI program and raises issues and questions about its implementation.

Summary of 2006 IRS Procedures for the Political Activities Compliance Initiative
April 2006

Summary of IRS Final Report on Political Activities Compliance Initiative 2004
March 2006
Outlines the procedures used in the PACI program and the results of the investigations completed to date.