05-20-2013, 02:17 PM
No. That is incorrect. The IRS did not send Karl Rove's Form 1024 to ProPublica illegally. In fact, that was not only legal of the IRS to do so, but it was actually required by the law.
First, know this. There is absolutely no dispute that this Form would have correctly been sent to anyone who asked for it had the IRS approved the Form 1024. Even Karl Rove agrees with this.
Second, Karl Rove's nonsensical nonsense about claiming that the Form was sent out improperly is based solely on the idea that his organization is not a 501©(4) organization until the IRS approves of his Form 1024. His argument is that they weren't a 501©(4) yet so the normal rules for 501©(4) disclosure do not apply yet.
Third, while Karl Rove successfully intimidated the IRS, Karl is completely wrong. The Form 1024 does not approve 501©(4) status. It merely agrees that the IRS recognizes the status. All one really need do to figure this out is to read the title of the Form.
Finally, as such the IRC 6104 disclosure rules are immediately in force the second that an application for 501©(4) status is received.
First, know this. There is absolutely no dispute that this Form would have correctly been sent to anyone who asked for it had the IRS approved the Form 1024. Even Karl Rove agrees with this.
Second, Karl Rove's nonsensical nonsense about claiming that the Form was sent out improperly is based solely on the idea that his organization is not a 501©(4) organization until the IRS approves of his Form 1024. His argument is that they weren't a 501©(4) yet so the normal rules for 501©(4) disclosure do not apply yet.
Third, while Karl Rove successfully intimidated the IRS, Karl is completely wrong. The Form 1024 does not approve 501©(4) status. It merely agrees that the IRS recognizes the status. All one really need do to figure this out is to read the title of the Form.
Finally, as such the IRC 6104 disclosure rules are immediately in force the second that an application for 501©(4) status is received.