• Jason Smith has formally requested the IRS to investigate and potentially revoke the tax-exempt status of the New Georgia Project

  • Mar 25 2025
  • Length: 6 mins
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Jason Smith has formally requested the IRS to investigate and potentially revoke the tax-exempt status of the New Georgia Project

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  • Review of Chairman Jason Smith's Letter to the IRS Regarding the Tax-Exempt Status of the New Georgia ProjectSource: Excerpts from "Pasted Text" (Presumed to be a press release or news article regarding Chairman Smith's letter)Prepared For: [Intended Audience - To be specified, e.g., Congressional Staff, Legal Counsel, Interested Parties]Executive Summary:Ways and Means Committee Chairman Jason Smith (MO-08) has formally requested Acting IRS Commissioner Melanie Krause to investigate and ultimately revoke the tax-exempt status of the New Georgia Project (NGP). Founded by Stacey Abrams in 2013, the NGP is a nonprofit organization focused on voter turnout in Georgia. Chairman Smith's request is based on findings by the Georgia State Ethics Commission (GSEC) that the NGP illegally contributed millions to Stacey Abrams's 2018 gubernatorial campaign while under the leadership of then-Executive Director (now U.S. Senator) Raphael Warnock. Smith argues that this activity constitutes illegal political campaign intervention, violating the restrictions placed on 501(c)(3) organizations. This request is part of a broader Ways and Means Committee investigation into abuses within the tax-exempt sector.Main Themes and Important Ideas/Facts:Request for IRS Investigation and Revocation: The central point is Chairman Smith's direct appeal to the IRS to investigate the New Georgia Project and potentially revoke its tax-exempt status. He explicitly states this objective in his letter.Basis of the Request: GSEC Findings: Smith's request is primarily predicated on the findings of the Georgia State Ethics Commission. He highlights the GSEC's determination that the NGP committed 16 violations of state law related to the 2018 election cycle.Quote: "The New Georgia Project, which at the time was led by U.S. Senator Raphael Warnock, admitted to 16 violations of state law. The GSEC found that the New Georgia Project failed to disclose over $4.2 million in contributions and over $3.2 million in expenditures during the 2018 election cycle."Illegal Campaign Intervention: Chairman Smith asserts that the NGP's actions in the 2018 election constituted illegal political campaign intervention in violation of Internal Revenue Code Section 501(c)(3). This section prohibits tax-exempt organizations from participating or intervening in political campaigns.Quote: "As you know, under Internal Revenue Code Section 501(c)(3), organizations are strictly prohibited from participating in or intervening in any political campaign on behalf of or in opposition to any candidate for public office."Express Advocacy for Stacey Abrams: Smith emphasizes the GSEC's finding that the NGP's financial activities were aimed at influencing the gubernatorial election to benefit Stacey Abrams's candidacy.Quote: "According to the GSEC’s findings, the New Georgia Project accepted contributions and made expenditures ‘for communications of express advocacy in the 2018 cycle…to influence the election for Governor to the benefit of Stacey Abrams’ candidacy along with other statewide candidates.’"Potential Consequences of Violation: Smith points out the potential repercussions for tax-exempt organizations that engage in political campaign intervention, including revocation of tax-exempt status or the assessment of excise taxes by the IRS.Quote: "The IRS may revoke an organization’s tax-exempt status or assess excise taxes for certain types of violations if it determines the organization is noncompliant as it relates to political campaign intervention."Context of Broader Investigation: Chairman Smith's request is framed within the context of an ongoing Ways and Means Committee investigation into the United States' tax-exempt sector. This suggests a wider concern about potential abuses of tax-exempt status.The briefing doc notes that this investigation has "already uncovered numerous abuses of tax-exempt status."It also mentions previous instances where Chairman Smith called for the revocation of tax-exempt status for organizations with ties to Foreign Terrorist Organizations and support of illegal activity.Reference to a "Sham Charity": The document highlights a recent instance where the Department of Treasury designated the fiscal sponsor of a group previously flagged by Chairman Smith as a "sham charity" supporting a terrorist organization. This underscores the seriousness with which the committee views potential abuses.Key Quotes:"The New Georgia Project, which at the time was led by U.S. Senator Raphael Warnock, admitted to 16 violations of state law. The GSEC found that the New Georgia Project failed to disclose over $4.2 million in contributions and over $3.2 million in expenditures during the 2018 election cycle.""As you know, under Internal Revenue Code Section 501(c)(3), organizations are strictly prohibited from participating in or intervening in any political campaign on behalf of or in opposition to any candidate for public office.""According to the...
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