Did the IRS show favoritism towards the Tea Party?

[John1956PA]

6. Yes. The IRS and the administration have overdone the apologies to the Tea Party groups.

Most of the Tea Party groups applying for 501(c)4 recognition were granted same after what I believe was a reasonable level of heightened scrutiny brought on by the obvious fact that the Tea Party is a political movement. To pass muster as a "social welfare" organization under 501(c)4, a given group must establish that its primary purpose involves assisting citizens, not lobbying for legislation or supporting candidates. In the face of a deluge of 501(c)4 applications in the wake of Citizens United, the IRS acted properly in reviewed its criteria for granting 501(c)4 exemptions to seemingly political-oriented groups from both ends of the spectrum. The process of revising the criteria went through some fits and starts in 2010 and 2011, but I do not think that the relatively few delays in approving 501(c)4 applications submitted by certain legitimate social welfare organizations were the result of systemic bad faith on the part of the IRS.