mikaele

It's worded in HB2072 that only IRC 501©(3) organizations are the only organizations getting the tags and they have done a lot of lobbying with Gilstrap. I found this researching IRC 501©(3) rules on the IRS site. IRS PUB 8. Is there a distinction between good legislation and bad legislation? For purposes of IRC 501©(3), there is no distinction between good legislation and bad legislation. For example, Rev. Rul. 67-293, 1967-2 C.B. 185, holds that an organization substantially engaged in promoting legislation to protect or otherwise benefit animals is not exempt under IRC 501©(3) even though the legislation it advocates may be beneficial to the community. See also Rev. Rul. 67-6, supra. This is in accord with a dictum of the Supreme Court to the effect that the statutory restriction on attempts to influence legislation simply made explicit a longstanding judicial principle that political agitation as such is outside the statute, however innocent the aim. Cammarano v. United States, 358 U.S. 498, 512 (1959), citing Slee, supra. For a direct holding, see Kuper v. Commissioner, 332 F.2d 562 (3rd Cir. 1964), cert. denied, 379 U.S. 920 (1964). In Kuper, the Third Circuit stated that it is immaterial . . . that the legislation advocated from time to time was intended to promote sound government and was for the benefit of all citizens rather than in the interests of a limited or selfish group. Id. at 563. Likewise, in Haswell v. United States, 500 F.2d 1133 (Ct. Cl. 1974), cert. denied, 419 U.S. 1107 (1975), the Court of Claims concluded: An organization that engages in substantial activity aimed at influencing legislation is disqualified from a tax exemption, whatever the motivation. The applicability of the influencing legislation clause is not affected by the selfish and unselfish motives and interests of the organization, and it applies to all organizations whether they represent private interests or the interests of the public. Id. at 1142.

Can someone post a compiled list of organizations that are officially against HB2072? I would like to send an email to my legislator and would like to add the organizations that are against it.

3/26/2012 05:00

I'm not savvy on the whole political process, but have been learning. Wow what a joke these striker bills are! Anyway, I was thinking today that wouldn't it be worth the discussion and effort to get a new bill to be introduced at the start of the next session that would prohibit this from happening again. For example, passing into law that the disbursment of big game tags would need approval from the AZGFD commision. Something along the lines of giving responsibility of this to someone we trust and not a legislator that has no knowledge about the subject.