The Internal Revenue Service has issued letters denying tax-exempt status to three unidentified political groups that had applied for the exemption as Section 501(c)(4) groups.

In redacted letters recently made public on the IRS Web site, Lois G. Lerner, director of the IRS’s Exempt Organizations unit, wrote, “This is our final determination that you do not qualify for exemption from Federal income tax under Internal Revenue Code section 501(a) as an organization described in Code section 501(c)(4). We made this determination for the following reason(s): You are not operated primarily to promote social welfare because your activities are conducted primarily for the benefit of a political party and a private group of individuals, rather than the community as a whole.”

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