Copyrighted Image? DMCA | This submission is made pursuant to the whistleblower provisions of 26 U.S.C. 7623 et seq. (the "Tax Whistleblower Act"). This matter concerns the massive underreporting of lobbying by the American Legislative Exchange Council ("ALEC"). While ostensibly a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code, ALEC's primary purpose is to provide a vehicle for its corporate members to lobby state legislators and to deduct the costs of such efforts as charitable contributions. ALEC drafts "model" legislation provided by its corporate and legislative members, and lobbies for the adoption of that legislation. These goals are fundamentally inconsistent with ALEC's claimed tax-exempt status as a charitable organization under 26 U.S.C. § 501(c)(3), because (i) "no substantial part" of a charity's activity can be "attempting to influence legislation," and... |