Moms Against Guns: Violating IRS Tax Code

Yesterday we reviewed the very large donation by Clear Channel Outdoors and Interstate Advertising to Moms Against Guns.  MAG is incorporated as a non-profit under section 501(c)(3) of the IRS tax code. [UPDATE: They are not incorporated as a 501(c)(3), but rather, as a limited liability company.  In other words, they are a for-profit corporation.  This is very very unusual, needless to say.]  This essentially means that MAG is limited in the amount of lobbying activity it may do.  Typically these may not exceed 15% of donations.  Electioneering on the part of a (c)(3) is completely forbidden by the IRS tax codes.

I would note from the Inquirer article yesterday:

The billboards will stay up through November’s elections – just long enough, the group says, for voters to elect candidates willing to crack down on illegal guns.

This is electioneering under IRS rules because they are trying to influence the outcome of elections.  Also from the article:

The group is working on getting 50,000 signatures for a petition on its Web site ( urging state lawmakers to pass tougher gun laws. The petition has nearly 4,500 so far.

Petitioning the legislature would probably be considered lobbying by the IRS, which means the billboards are meant to get people to sign the petition, and fall under the category of lobbying.  It’s worth noting that the going market rate for these billboards is considered the amount of the donation being made to MAG on the part of Clear Channel and Interstate.  This means if this amount is in excess of about fifteen MAG’s total donations for the year, they are in violation of the tax codes.

This is important, because gun rights groups follow the rules on these matters, so MAG is abusing its tax status to get an unfair leg up in an election they, by law, should not even be participating in.  The IRS is currently cracking down on this kind of abuse under it’s Political Activities Compliance Initiative.  I’m going to ask everyone to please visit the IRS website that has the information required to report violations by tax exempt organizations, and report Moms Against Guns.

If MAG gets their 501(c)(3) tax status revoked, they will be forced to track down all their donors, and inform them that their donations for the year will not be tax deductible.  This is usually the kiss of death for a non-profit.  You have a chance here to contribute to killing off a gun control group, folks.  The gun control groups love to try to pass laws that subject the shooting community to poking and prodding by government agents.  When the IRS is probing into orafices MAG was never even aware they had, you can sit back and enjoy the fact that they’ve had a taste of their own medicine.

UPDATE: Hold on Folks.  We may have all been mislead here.   MAG seems to be incorporated as a business entity rather than a non-profit charity.

UPDATE: Yes, Moms Against Guns is a corporation, not a non-profit.

UPDATE: See this post.

12 Responses to “Moms Against Guns: Violating IRS Tax Code”

  1. Molon Labe says:

    do we have a physical address for MAG? the form requires it.

  2. Molon Labe says:

    Also need an EIN # for MAG

  3. Reuben says:

    And an EIN if that’s avail too?

  4. Turk Turon says:

    I have downloaded the PDF complaint form, but it requires the organization’s address and their federal EIN. Is that available somewhere? It’s not on MAG’s website – there is only an email contact.

  5. barchdan says:

    Business Name History


    Name Name Type, LLC Current Name, LLC Prior Name


    Limited Liability Company – Domestic – Information

    Entity Number: 3743644
    Status: Active

    Entity Creation Date: 7/18/2007

    State of Business.: PA
    Registered Office Address: 210 W. Rittenhouse Square
    The Rittenhouse, Apt 3303
    Philadelphia PA 19103
    Mailing Address: No Address

    I did a charity search at for them and it did not get a match – so I don’t have a EIN or proof that they are actually a 501c3 charity.

  6. Bitter says:

    They aren’t registered as a charity with the state, either. It looks like they are actually a business.

  7. George says:

    Which, in hindsight isn’t that surprising. A privately funded attack group.

  8. countertop says:

    Of course, the web page of Mothers Against Guns claims to be a 501(c)(3)

  9. Sebastian says:

    It’s Moms Against Guns. Mothers Against Guns is another group. Perhaps they should sue Moms Against Guns for trademark infringement.

  10. the IRS 501(c)(3) status doesn’t relate to whether the entity is a corporation, LLC, or whatever. After incorporating, you’d then file with the IRS for your tax status.

    For instance, in IL, you can incorporate as an LLC or a Corporation. If you file as a Corporation, you then can opt to file as a sub-chapter “S” corporation with the IRS and be taxed as a partnership instead of as a corporation. Ditto for other tax statuses such as the 501(c)(3), etc.

  11. Police State says:

    True, we love life, not because we are used to living, but because we are used to loving. There is always some madness in love, but there is also always some reason in madness.FriedrichWilhelmNietzscheFriedrich Wilhelm Nietzsche, Thus Spoke Zarathustra


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