http://www.propublica.org/article/doh-america-is-not-stupid-wins-irs-recognition-as-tax-exempt-nonprofit

D’Oh! ‘America Is Not Stupid’ Wins IRS Recognition as Tax-Exempt Nonprofit
pro publica special report: Buying Your Vote - Dark Money and Big Data

by Kim Barker
ProPublica, Oct. 8, 2013, 12:08 p.m.

Smart move?

The IRS has granted nonprofit status to America Is Not Stupid – a so-called dark money group best known for a 2012 election ad featuring a talking baby who compared the smell of his diaper with a Montana senator (shadowy ad targeting Jon Tester).

As ProPublica wrote in January, America Is Not Stupid and a related group, A Better America Now, applied for IRS recognition in the run-up to the 2012 election, swearing under penalty of perjury that they would not spend money on elections.

Then both groups went ahead and did exactly that, spending more than $125,000 on mailers and ads opposing Democratic candidates in Texas and Montana.

Despite these disclosures, records show, the IRS gave A Better America Now its stamp of approval as a social welfare nonprofit in April and recognized America Is Not Stupid in late June, decisions that elicited amazement among campaign finance watchdogs.