2024-08-23

Checks & Balances Project has filed a complaint with the Internal Revenue Service asking for an investigation of the Indian Lake Advocacy Group (ILAG) for its electioneering on behalf of state Rep. Jon Cross, R-Ohio.

C&BP reported Aug. 21 that ILAG had posted on its website a call for people to vote for Cross in the March 19 Ohio Republican primary, so Cross could continue his work to get a $5 million grant for dredging on Indian Lake in north central Ohio.

Federal law prohibits groups granted nonprofit status under chapter 501c3 of the federal tax code from supporting political candidates.

ILAG was granted 501c3 nonprofit status from the Internal Revenue Service on Aug. 5, 2022, and has never handled more than $50,000 a year, according to its federal tax filing. Yet it was given the $5 million grant in the latest state budget courtesy of state Rep. Jon Cross of Findlay, who has received more than $18,000 in campaign contributions from ILAG’s chairman, Bud Christman, since 2022.

Federal law clear

IRS regulations and federal tax law are clear that 501c3 nonprofits are not allowed to engage in political activity.

“Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office,” the IRS says.

“Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.”

The post advocating for Cross went on the ILAG website before the March 19 election and remained up until at least late June before it was removed.

Cross lost his reelection bid by a 66 percent to 34 percent vote.

Ray Locker is the executive director for Checks & Balances Project, an investigative watchdog blog holding government officials, lobbyists, and corporate management accountable to the public. Funding for C&BP is provided by Renew American Prosperity and individual donors.

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