1. Relevant portions of Rev Rule 75-384 (Tax exempt organizations cannot promote civil disobedience or other illegal behavior)
2. Web sites that advocate tax resistance
• Most of us don't dare refuse to pay our taxes or play silly kiddie games with the IRS, and I see no reason why the AFSC should be allowed to use tax-exempt money to advocate such behavior.
3. A Web site that encourages soldiers to violate the Uniform Code of Military Justice, specifically by failing or refusing to report for duty
• It is one thing to criticize the war or the manner in which it is being waged-- Omdurman.org's own position is that our soldiers are given far too little leeway in the measures they can take to protect themselves from terrorists, and this is resulting in unnecessary casualties-- and quite another to knife our Armed Forces in the back by encouraging soldiers to not report for duty.
  
4. Web sites that advocate civil disobedience 

(1) Relevant portions of Rev Rule 75-384

J. ACTIVITIES THAT ARE ILLEGAL OR CONTRARY TO PUBLIC POLICY 1985 EO CPE Text

 (1) Substantiality Test

Violation of constitutionally valid laws is inconsistent with exemption under IRC 501(c)(3). As a matter of trust law, one of the main sources of the general law
of charity, planned activities that violate laws are not in furtherance of a charitable purpose." A trust cannot be created for a purpose which is illegal. The purpose is illegal ...if the trust tends to induce the commission of crime or if the accomplishment of the purpose is otherwise against public policy....

(4) Planning Illegal Acts

Not only is the actual conduct of illegal activities inconsistent with exemption, but the planning and sponsoring of such activities are also incompatible with charity and social welfare. Rev.Rul.75-384 holds that an organization formed to promote world peace that planned and sponsored protest demonstrations at which members were urged to commit acts of civil disobedience did not qualify for IRC 501(c)(3) or (4) exemption. G.C.M.36153, dated January 31,1975, states that because planning and sponsoring illegal acts are in themselves inconsistent with charity and social welfare it is not necessary to determine whether illegal acts were, in fact, committed in connection with the resulting demonstrations or whether such a determination can be made prior to conviction of an accused. However, it is necessary to establish that the planning and sponsorship are attributable to the organization, if exemption is to be denied or revoked on this ground.

(2) Web sites that advocate and facilitate tax resistance

·      http://www.afsc.org/pwork/0203/020309A.htm

o    "If you are no longer willing to pay your taxes for programs you find wasteful and morally offensive, you can be a war tax resister. There are many ways to do it, and it is more effective and empowering to do it with others. Information is available on the how-to's and the consequences by writing to the National War Tax Resistance Coordinating Committee, PO Box 6512, Ithaca NY 14851; 800/269-7464; nwtrcc@lightlink.net

·      http://www.afsc.org/pwork/0412/041220.htm, "Prospects for War Tax Resistance"

o       "The chances of going to jail for war tax resistance are really quite low -- fewer than two dozen people in the last 60 years have been sent to jail for some charge related to their tax resistance. Contempt of court for refusing to follow a judge's order is the most likely scenario, but the last time the IRS took an individual to court was in 1999. He did not go to jail and continues to resist. If you want to go to jail, don't be a war tax resister!"

·      http://afsc.org/central/Peacebuilding/War_Tax.htm.

o       "How do I learn more about War Tax Resistance?" "Contact the CO AFSC office and find out about an upcoming War Tax Resistance Workshop and how to get War tax resistance materials. We can also put you in contact with other local war tax resisters who are willing to share their stories. Check out the War tax resistance website."

·      http://www.afsc.org/pwork/0503/050309.htm, "Peace Tax Return to Protest War"

o       Part A of the "Peace Tax Return" is merely a protest against the use of tax dollars for war but Part B involves actual refusal to pay taxes.

(3) A Web site that encourages soldiers to violate the Uniform Code of Military Justice

http://www.afsc.org/pwork/0504/050406.htm "National Calls for Nonviolent Resistance to the Continuing War in Iraq." In fairness to AFSC, this page carries the disclaimer, "Views expressed are those of the authors, not necessarily of the AFSC." It is, however, a publication of Peacework Magazine, which is part of AFSC and it also appears in AFSC's own Web domain. It includes the following material:

We therefore advise, counsel and urge soldiers to refuse orders to go to Iraq if in good conscience they decide to do so. We publish and distribute today, and we urge others to do likewise, a call for refusal of orders, and we pledge to follow up with support for soldiers who choose to exercise their right of conscience. Soldiers who seek support can contact the GI Rights Hotline [Quoting these individuals and the GI Rights Hotline does not imply endorsement of this call for civil disobedience by these individuals or the groups who sponsor the hotline] at 800-394-9544, www.girights.org.

The Web page itself recognizes, however, that:

18 USC Section 2387 declares it illegal for whomever, with intent, "advises, counsels, urges, or in any manner causes or attempts to cause insubordination, disloyalty, mutiny, or refusal of duty by any member of the military or naval forces of the United States." It's possible that, in order to violate this law, one must do more than post general statements like those above but personal counseling of soldiers to disobey orders might be another matter entirely. (Not legal advice, I am not a lawyer.)

(4) Web sites that advocate civil disobedience

·      http://www.afsc.org/pwork/0302/030212.htm, "Advice for Those Planning Civil Disobedience"

o       "Mary E. Lord is Director, AFSC PeaceBuilding Unit."

o       "AFSC is a partner in the Pledge of Resistance against a war in Iraq. Some local Pledge groups will engage in civil disobedience during the coming weeks and months."

•  http://afsc.org/iraq/activism/civil-disobedience.htm, "AFSC's Guide to Civil Disobedience," "Adapted from the Manual of the AFSC Board of Directors"