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Feb 3, 2017 at 1:49 comment added ohwilleke @BlueDogRanch The state attorney-general of the state where a charity is organized also almost always has, either by statute or at common law, standing to intervene in the affairs of any charity in the name of the public and also in the capacity that a voting member would have if there was one. And, a state or local tax collection agency could often make a Johnson Act determination of compliance for purposes of state or local tax collections.
Feb 3, 2017 at 1:41 comment added ohwilleke @BlueDogRanch No. A voting member of the 501(c)(3) could sue the 501(c)(3) in state court to insist that the 501(c)(3) conduct its business in accordance with the Johnson Act because it is legally obligated to do so and other officers or directors have ignored that obligation which they have as a matter of state corporate law. You should probably ask a different broader question and keep in mind that it is quite context specific particular between criminal, public and private law. Enforcement discretion usually concerns criminal and public law not private law.
Feb 3, 2017 at 1:37 comment added BlueDogRanch Interesting; so the IRS director can say that Johnson Act violations are lowest priority, but a voting member of a 501(c)(3) could sue for a writ of mandamus to force IRS enforcement against their own and 501s in general? And should I ask a different, broader question about differences in federal or state laws and common law codes and ideas of them not being enforced?
Feb 3, 2017 at 0:45 history edited ohwilleke CC BY-SA 3.0
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Feb 2, 2017 at 20:13 history answered ohwilleke CC BY-SA 3.0