NOM and Tax Disclosure

Over at Slate, Mark Joseph Stern reports that the National Organization for Marriage is refusing to release its IRS Form 990 to a Human Rights Campaign employee, who has unsuccessfully knocked on its door and left an official request under its door several times. As a result, Stern asserts that NOM is “blatantly violat[ing] federal law” and that it appears that “NOM is intentionally neglecting to comply with federal law.”

He may be right, but it’s not completely clear.

First, let’s take as a given that NOM is a horrible organization with terrible goals. Moreover, in the post-Obergefell world, it’s not just a horrible organization: it’s essentially an irrelevant organization. But just because it is a bad organization does not inherently mean that it is flouting federal law. To figure that out, we need to drill down on the law that NOM is purportedly violating. Continue reading

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