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Tax exempt Global
Exchange promoting civil disobedience in contravention of IRS
regulations (Rev Rule 75-384) Note evidence of pre-planned and pre-meditated civil disobedience which, per Rev Rule 75-384, should disqualify this organization from being tax-exempt. FOR IMMEDIATE RELEASE: Thursday, April 4, 2002 Global Exchange Contact: Jason Mark, 415-255-7296 x 230 or Ted Lewis in Washington, 510-551-9685 (cell) On Friday, April 5, human rights and peace activists will stage a civil disobedience protest outside the US State Department to call on US policy makers to insist that Israel end its occupation of Palestinian lands in the West Bank and Gaza. The protest, which will include people engaging in non-violent civil disobedience, will occur at 1:00 p.m. on Friday in front of the US State Department, located at 23rd and C Streets in Washington, DC. The demonstration has been organized by Global Exchange, an international human rights group. IRS REV RULE 75-384, J. ACTIVITIES THAT ARE ILLEGAL OR CONTRARY TO PUBLIC POLICY 1985 EO CPE Text http://www.irs.gov/pub/irs-tege/eotopicj85.pdf (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. Return to Tax-Exempt DHIMMIs
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