All well and good: there are plenty of reasons for principled conservatives (and libertarians) to oppose Trump. However, there’s one big problem with this well-publicized blast at The Donald.
In March of last year, Politico reported that National Review was becoming a 501(c)3 nonprofit organization, which would enable it to solicit tax-deductible donations: “Since its launch, the magazine has operated as a not-for-profit business, even as it came to rely on more and more donations in recent years. Starting next month, it will become a nonprofit organization, which will make it exempt from federal taxes. National Review also plans to merge with the nonprofit National Review Institute, its sister organization, according to a source with knowledge of the plans.”
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This anti-Trump issue of National Review is, in effect, a campaign pamphlet directed against a political candidate—indeed, the cover proclaims “Against Trump”—and, as such, is in clear violation of IRS statutes regulating nonprofit organizations.
The regulations are quite explicit that nonprofit organizations must “not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”
The IRS web site informs us that “The regulations further provide that activities that constitute participation or intervention in a political campaign on behalf of or in opposition to a candidate include, but are not limited to, the publication or distribution of written statements or the making of oral statements on behalf of or in opposition to such a candidate.”