The Internal Revenue Service has denied tax-exempt status to a group that claimed it was dedicated to protecting the human rights of defenseless victims of involuntary microwave and mind control attacks.
In a private letter ruling that was released last month, the IRS denied an application for tax-exempt status under Section 501(c)3 of the Tax Code, which mainly applies to charitable and religious organizations. The name of the group, its officials and location were all redacted from the publicly released document.
A similar-sounding group, MindJustice.org, said on its Web site that it is an IRS-approved nonprofit organization and “donations are tax deductible.” The director of the group, Cheryl Welsh, said the private letter ruling was not for her organization, and it received tax-exempt status in the early 2000s.
According to the ruling, the IRS wrote, “You were formed by E because he and many other people are victims of M attacks. According to our Articles of Incorporation, your purpose is the “ protection of the human rights of defenseless victims from involuntary microwave and M attack, organized stalking, or direct mind control attack of its various forms, and to compensate such targets from [sic] the associated damage or death resulting from such sightings.'”
M attacks are described as “electronic radio or microwave transmissions from governmental agencies and others who are working on projects that manipulate or control human behavior.”
Prior to the organization’s incorporation, the unidentified founder said he had exhausted his personal investments paying expenses for equipment, supplies, consulting services and startup costs. The founder chose to incorporate the business in an unidentified state “due to their advantageous tax strategies for business owners and entrepreneurs and also corporate veil protection for business.”
According to the information submitted to the IRS, the group said the use of M weapons and supporting structures to implement torture on humans, mostly to the brain, have also been used on the heart and genital area. “These acts are perpetrated by intelligence agencies, individuals, defense contractors, mental health agencies, and clandestine crime watch organizations who also work with organized crime syndicates; these weapons are used on unwilling targets based upon surveillance that skips all privacy laws; and involuntary continuous exposure to directed-energy systems, electronic radiation and complex manipulation and scanning of the human mind are damaging, dangerous and a public hazard.”
To combat such M weapons, the group plans to educate the public about involuntary mind control, especially within the area related to M weapons; develop anti-M weapons that "cancel attacks" against human targets by electronic jamming methods; and implement counter M attacks for particular victims on a case-by-case basis.
The group’s Web site, the IRS noted, solicits donations for the purpose of influencing proposed legislation written by the founder. If adopted, the legislation would prohibit or regulate the use of M weapons on the public. Under the provisions of the proposed legislation, violators would be subject to fines and imprisonment; and additional restitution could be ordered for the victims of M attacks. The group wrote a letter to a U.S. Senator advocating consideration of the legislation and plans to resubmit the legislation to members of the House and Senate on a weekly basis until they pass it. The group also plans to operate a trust fund that will provide additional compensation to victims of M attacks. Courts will be able to refer a victim to the group as an adjunct to the law for additional compensation, but the IRS noted that the victim trust fund has not been established or funded since it depends on the legislation becoming law.
“You did not provide a detailed description of the proposed operations of the trust or describe the process by which you will verify claims or insure unbiased selection of eligible victims,” said the IRS. “You have, however, identified E [the founder] as one of the victims of M attacks who would be eligible for additional compensation mandated by J [the name given to the legislation].”
For right now, the group appears to be in debt, however. “Your balance sheet reports more than $40,000 in liabilities,” the IRS noted. “Since these liabilities are expenses paid by E prior to your formation, you plan is to reimburse approximately $35,000 of those expenses to E after F has successfully procured grants for you.”
The IRS noted that Section 501(c)3 organizations can be tax-exempt if they are operated exclusively for religious, charitable, scientific, literary or educational purposes, or to conduct testing for public safety. They can also foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or be dedicated to the prevention of cruelty to children or animals. However, 501(c)3 groups should not be “action” organizations that lobby Congress in an attempt to influence legislation, with some exceptions.
The IRS said its review of the group’s application and additional information led it to conclude that the group does not qualify for a tax exemption because it failed to establish that it operates exclusively for charitable or educational purposes, it operates for the benefit of private interests and is an “action” organization. However, the IRS noted that the group has the right to file a protest if it believes the determination is incorrect.
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