ISSUE: Should the Internal Revenue Service (IRS) Issue a Bill of Indictment and Withdraw the "Public Charity," Tax Exempt Status of the Humane Society of the United States (HSUS) Because of the Excessive AND Under-Reported Lobbying Activities of the HSUS?

RECOMMENDATION: Request that the IRS investigate what appears to be excessive lobbying activities by the HSUS in order to determine whether HSUS has jeopardized its status as a tax-exempt, public charity; and to further determine if HSUS is liable for back taxes and penalties owed as a result of improper, incomplete, inaccurate and under-reported representations that were made in its IRS Form 990 Tax Returns for the years of 2004-2008.

FACT 1: The HSUS is designated by the IRS as a 501 (c) 3, tax exempt, public charity.

FACT 2: Guidance published by the IRS establishes limitations on lobbying activities by a public charity, and part of this guidance explicitly states:

• "A 501(c) (3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.
• "An organization will be regarded as attempting to influence legislation if it contacts or urges the public to contact members or employees of a legislative body (Congress, any state legislature, any local council or similar governing body) for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation."
• "All 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 political candidate for elective public office."

FACT 3: HSUS is aware of the limitations on lobbying by a tax-exempt, public charity, and has discussed lobbying limitations in a document with the HSUS Logo that was downloaded from the HSUS web site. (In the document entitled "But We Aren’t Allowed to Lobby," HSUS acknowledges that "If an organization habitually exceeds this established limit (on lobbying), it can lose its tax exempt status."

FACT 4: Mr. Wayne Pacelle is the President and CEO of the Humane Society of the United States and Mr. Michael Markarian is the Executive Vice President of the HSUS for External Affairs, which includes the Government Affairs Section of HSUS. Both serve on the Board of Directors of the HSUS.

FACT 5: Mr. Markarian also serves as the President of the Humane Society Legislative Fund (HSLF), which is an HSUS Affiliate, and Mr. Markarian "oversees the lobbying activity of that affiliate." According to Mr. Markarian’s BIO, which bears the HSUS Logo that was downloaded from the HSUS Web site, he is responsible for "overseeing the organization’s External Affairs section, which includes its campaigns, communications, field offices, government affairs, litigation and other work."

FACT 6: There is no known HSUS document that explicitly explains how Mr. Markarian, who is directly responsible for the "official" lobbying activities of HSUS as President of the HSLF, is able to avoid the appearance of a "conflict of interest," let alone an actual conflict of interest, with respect to his Executive Vice President responsibilities for the HSUS, and his direct and indirect participation in political campaigns, as reflected by the following quotes that may be found on documents downloaded from the HSUS Web site:

• "While we’ve endorsed hundreds of Congressional candidates for election, . . . we’ve never before endorsed a presidential candidate. . . . the HSLF board of directors . . . has voted unanimously to endorse Barrack Obama for President.
• "Since the early 1990s, Pacelle and Markarian have directed more than 15 successful statewide ballot measure campaigns."
• "Markarian has worked for the passage of countless state laws to protect animals and has helped to pass several federal statutes to protect animals."
• "Working with both organizations, Markarian has helped to defeat some of the strongest anti-animal welfare politicians in the United States, including Rep. Richard Pombo of California (2006) and Rep. Chris John of Louisiana (2004)."
• "I wrote last week about our Humane Lobby Day events coming up in 41 states, and I hope you will travel to your own state capitol to participate. . . . Taking Action for Animals: To be held in Washington DC area. . . . You’ll learn how to plan effective campaigns, walk the halls of Congress to lobby your federal legislators on animal protection issues, and hear from speakers such as HSUS President and CEO Wayne Pacelle."

FACT 7: The Executive BIO of Mr. Wayne Pacelle, which is found on a document bearing the HSUS Logo that was downloaded from the HSUS Website, has the following quotes:

• "Pacelle took office June 1, 2004 after serving for nearly 10 years as the organization’s chief lobbyist and spokesperson."
• "Since 1990, Pacelle and Markarian have directed more than 15 successful statewide ballot measure campaigns."
• "He and HSUS have worked for the passage of more than 225 new state laws from 2006 to 2008, and he has helped to pass more than 15 federal statutes to protect animals in the last decade."
• "Pacelle . . . is the founder of the Humane Society Legislative Fund, a 501 (c) (4) social welfare organization that lobbies for animal welfare legislation and works to elect humane-minded candidates to public office. Working with both organizations, Pacelle has helped to defeat some of the strong antri-animal welfare politicians in the United States, including Rep. Richard Pombo of California (2006) and Rep. Chris John of Louisiana (2004)."

FACT 8: Mr. Pacelle publishes a "Blog" which may be downloaded from the HSUS Website. In addition to the above quotes, several of the quotes from Mr. Pacelle’s Blog appear to be in conflict with the above quoted IRS limitations on lobbying activities by a tax-exempt, public charity. Specific quotes from Mr. Pacelle’s Blog include:

• December 27, 2007: "In the early 1990s, HSUS started doing ballot initiative campaigns, and since that time, we’ve won more than 20 statewide ballot measure initiatives. . . . This year, we helped to pass 86 new laws-shattering last year’s record of 68 laws. That’s 154 new laws for animals at the state level in just the last two years. And it’s a total of 470 new state laws in the last 7 years. We’ve also focused tremendous energy on Congress. In the last decade, we’ve passed well more than 25 new federal statutes for animals."
• January 19, 2009: "The HSUS . . . (is) advancing a 100-point ‘Change Agenda for Animals.’ . . . It is a roadmap for reform, and it reflects the remarkable experience and knowledge of HSUS . . . staff experts and government affairs specialists who developed the roster of items after years of study and work, and experience in the corridors of power. . . . Now it is time to reach an even higher level of effectiveness by driving forward the 100-point platform we’ve deloped here."
• April 1, 2009: "We got legislation enacted."
• May 6, 2009: "And in 2009 state legislation sessions, The HSUS worked to introduce anti-puppy mill bills in more than 30 states."
• June 3, 2009: "That’s the sixth state measure we’ve passed since last year."
• October 22, 2009: "50 Things You Can Do for Animals and The HSUS . . . . Political Activities: . . . Gather signatures for and help pass animal protection ballot initiatives. We may be launching ballot initiatives in Missouri and Ohio in the coming weeks, so please let us know if you live in one of those states and if you’d like to help."

FACT 9: Periodically, Mr. Pacelle sends E-Mails to many of HSUS’s purported 11 Million Members and urges them to sign petitions to go to the White House or to contact their Members of Congress to vote a certain way on pending legislation. For example:

• On July 16, 2009 Mr. Pacelle’s signed E-Mail states: "Call First Thing Friday Morning….. TAKE ACTION . . . . Please make an urgent phone call on Friday morning to your U.S. Representative to urge a ‘YES’ vote on H.R. 1018."
• On November 5, 2009 Mr. Pacelle’s "signed" E-Mail states: "The Humane Society of the United States . . . (is) asking the Obama Administration to appoint an Animal Protection Liaison in the White House. . . . Please sign the petition to urge President Obama to appoint an Animal Protection Liaison. . . . Sign the petition that will be delivered to the Administration. . . . We have developed a change agenda for animals, which outlines 100 immediate steps the Obama Administration can take."

FACT 10: The above referenced "100 immediate steps" are set out in a 13 page document that bears the Logo of HSUS, and its comprehensive breadth details a 2009 "Change Agenda For Animals," which Agenda sets out the HSUS 2009 initiatives, such as the creation of an "Animal Protection Liaison in the White House," and the creation of an "Animal Protection Division in the Justice Department," as well as 100 other initiatives that it plans to pursue with the following U.S. Federal Offices: USDA,Interior, EPA, Justice, Commerce, HUD, FTC, State, USAID, USTR, HHS, NIH, FDA, CDC, Defense, Transportation, Education, Treasury, U.S. Postal Service, Consumer Product Safety Commission

As recently as December 11, 2009, Mr. Pacelle sent out a personal E-Mail with the HSUS Logo and with a Subject Line of "Put Animals on Obama’s Agenda." Additional quotes from that E-Mail, which is yet another form of "Lobbying Activity," included:

• "Ask President Obama to give animals a voice in the White House."
• "That is why the Humane Society of the United States . . . (is) asking the Obama Administration to appoint an Animal Protection Liaison in the White House."
• "We have a goal of 50,000 signatures. Please sign the petition . . . ."

FACT 11: On May 29, 2009 HSUS posted its "Major accomplishments for animals since 2006" on its Website. Included among its "Major accomplishments" were:

• HSUS "released its 100-point "Change Agenda for Animals" to the Obama Administration and began campaigning for these reforms in Congress and in the executive agencies with jurisdiction over animal issues."
• "In 2008 we drove passage of Proposition 2, a California ballot initiative mandating more humane treatment of some 20 million animals in state factory farms."
• "The Federal Farm Bill incorporated three major HSUS-initiated provisions."
• "A record 93 pro-animal state laws were passed, 53 animal unfriendly laws were defeated."
• "An HSUS-backed ballot initiative ended greyhound racing in Massachusetts."
• A long time HSUS objective, we secured felony level penalties for dog fighting in all 50 states.
• "In 2007 a federal felony animal fighting law was enacted. At the state level, we helped to pass a record 86 new laws."
• "In 2006 we helped to pass 69 new laws in state legislatures."

FACT 12: Quotes from an HSUS Website Link entitled "Federal Legislation" include:

• "The Humane Society of the United States is committed to achieving progress for animals through federal legislation."
• "We made great strides in the 110th Congress, and with the beginning of the 111^th Congress on January 6, 2009, we have begun working with members of Congress and their staff to introduce legislation to protect animals in research.
• "Urge Congress to Pass the Conyers-Burton Prevention of Equine Cruelty Act."
• "Please make a brief, polite call to your U.S. Reprehensive to urge support for H.R. 305."
• "We made great strides in the 110th Congress, and with the beginning of the 111^th Congress on January 6, 2009, we have begun working with members of Congress and their staff to introduce legislation to address animal cruelty issues."
• "We made great strides in the 110th Congress, and with the beginning of the 111^th Congress on January 6, 2009, we have begun working with members of Congress and their staff to introduce legislation to protect farm animals."
• "TAKE ACTION" Please make a brief, polite call to your U.S. Representative to urge support for the Captive Primate Safety Act."
• "TAKE ACTION" Please make a brief, polite call to your U.S. Representative to urge support for H.R. 81."
• "With only a few weeks to rally support in time for the Appropriations Committee deadlines, we persuaded a strong bi-partisan group of 41 Senators and 135 Representatives to request funds needed to improve enforcement of key animal welfare laws." (NOTE: HSUS listed on its website the names of the Members of Congress who supported their funding initiative.)
• "The Government Affairs section supports public policies - - principally at the state and federal level - - to protect animals. Look up legislative efforts in each state. . . . We have already celebrated major victories this Congress. . . ."
• "We look forward to working with the new Administration and the 111^th Congress. Here’s a look at some issues we will focus on this year. Be sure to make your voice heard In support of these bills."
• "And don’t forget that you can see how all legislators in the 110^th Congress scored on animal protection issues at www.humanescorecard.org."

FACT 13: The above referenced "Humane Scorecard" is a 14-page document that chronicles the voting record of every Member of Congress on bills supported by the HSUS, and it assigns a "score" for every member of Congress.

• "On March 25, 2009, The Humane Society of the United States . . . held a special reception in the U.S. Capitol to honor Members of Congress who . . . received perfect scores of 100% on the Annual Humane Scorecard."

FACT 14: Periodically, HSUS updates it "Action Alerts" Link, which has a preamble which reads: "Your action is critical to protecting animals from inhumane treatment and cruelty, and we want to make it easy for you to take action. Whether you are contacting your state or federal legislators, participating in one or our major campaigns, . . . you are making a difference for animals." For example, one "Action Alerts" listed a total of 20 bills or legislative issues with a header of either "Take Action!" or "Act Now!" Another one of the "Action Alerts" listed a total of 20 different bills or legislative issues with a header of either "Take Action!" or "Act Now!" (NOTE: That is a total of 40 Action Alerts.)

FACT 15: More than 350 pages of Documents relating to the comprehensive Lobbying Activities of HSUS at the Federal and State Level, as well as detailed Guidance Documents published and distributed by the HSUS, may be downloaded from the HSUS Website. Quotes from some of the explicit HSUS Lobbying Documents (TAB 13) include:

• "Lobbying 101. . . . You have the power to influence you legislators, and the HSUS can help you."
• "Lobbying 101 . . . . The Government Affairs staff would like to see every person who cares about animals take part in lobbying. With this in mind, we have created training documents to enhance your lobbying techniques."
• "Citizen Lobbyist Center" . . . The HSUS is pleased to offer the following helpful tools on becoming a humane legislation advocate."
• "Working for Animals . . . A Handbook for the Citizen Lobbyist" (NOTE: The Cover Page of this Document, which is 17 pages long, bears the name of "The Humane Society of the United States."
• "State Lobbying Guide . . . . Basics of Lobbying Animal Protection Legislation at the State Level." (NOTE: The Cover Page of this Document, which is 19 pages long, bears the name of "The Humane Society of the United States."
• "Lobbying for Change. View events in your state."
• "Tips for Successful Lobbying . . . . Contact information for State Legislatures."
• "Do’s and Don’ts of Lobbying: How to be an Effective Animal Advocate."
• "Getting to Know Your Elected Officials."
• "What Influences a Legislator."
• "Join Us at an Upcoming Event. . . . Our Lobby 101 seminars walk you through the details of how bills become laws and how you can work with legislators to be an effective citizen lobbyist."

FACT 16: Each year HSUS sponsors major lobbying events in Washington DC and throughout the United States. Quotes from these documents in support of this "FACT" include:

• A Document dated January 27, 2009: "Animal Advocates Learn Legislative Ropes Nationwide. . . . To that end, The Humane Society of the United States kicks off its second annual Humane Lobby Days in February."
• "This year’s Humane Lobby Days are scheduled at 41 state capitols in 70 days."
• HSUS Posting Dated July 18, 2009: "Hundreds Come to Town to Take Action For Animals. . . . On Monday, a "Lobby Day" on Capitol Hill will enable participants to get hands-on experience advocating for animal protection legislation. . . . Additionally, HSUS is hosting a group of 18 leaders from state and local groups who will get one-on-one "inside the beltway" education on how to effectively lobby on behalf of animals."
• "Speakers include . . . . Wayne Pacelle, President and CEO of the HSUS.

FACT 17: The Humane Society of the United States sponsored an event in the Washington DC area that ran from July 23 through July 27, 2009. Excerpts from the Agenda for the five day event include:

• "Becoming a Citizen Lobbyist at the State and Federal Level. . . . Come to this workshop to learn effective approaches to getting bills passed for animals. You’ll get all the training you need . . . including tips on how to be a good citizen lobbyist."
• "Lobbying in Your Backyard. . . . This workshop will explain the nuts and bolts of using local ordinances to promote animal protection . . . and using elections and endorsements of candidates to pass your legislation."
• "Advocating for Animals in the U.S. Congress. . . . Come learn about some of the federal bills we’re working on to protect animals and how you can help ensure their passage!"
• "Closing Two-Part Plenary: Get Ready, Get Set, Lobby!. . . . And Training for Lobby Day. . . . You will get all the training you need for Lobby Day including tips on how to be a good citizen lobbyist. . . . The entire two-hour workshop is mandatory for anyone attending Lobby Day on Monday, July 27.
• "Lobby Day 9:30AM – 4:00PM . . . Meet with your legislators on Capitol Hill and make your voice be heard. Attending the Lobby Day Training on Sunday at 5 PM is a requirement for participating in Lobby Day."

FACT 18: In addition to HSUS being very active in its lobby activities at the Federal Level, HSUS has been active at the State Level as well, as reflected by some of the Documents downloaded from the HSUS website. Quotes from these documents include:

• "Ballot Initiatives. . . . The HSUS fights efforts by opponents of direct democracy to make ballot access more difficult, and we advocate expansion of this initiative process into those states that do not currently allow for it."
• "Follow the links below to learn more about our success in protecting animals through the initiative and referendum process."
• "State Legislation. . . . Click your state on the map below to learn about pending issues and what you can do to help. Contact us if you need additional information or help with lobbying your state legislators."
• "2008: State Victories by the Dozen. . . . We ushered in a whole new era . . . with 91 new animal protection laws enacted this year, shattering the previous record number of 86 new laws in 2007."
• "2008’s State Legislative Leaders. . . . Find out if your legislators were champions for animals in 2008."

FACT 19: The "Search Results" for the phrase "lobbying activities" on the HSUS Website on August 13, 2009 "yielded 100 items results."

FACT 20: The "Search Results" for the word "lobbying" on the HSUS Website on August 17, 2009 also "yielded 100 items results." (NOTE: These 100 articles were different than the 100 articles that were listed when the phrase "lobbying activities" was used. Thus, in addition to the documents in support of FACTS 1-18, there are 200 additional documents that discuss the lobbying activities of the HSUS.)

FACT 21: On Line 47 of Page 16 of the HSUS IRS Form 990 Tax Return for 2004, the HSUS stated that its "Total Lobbying Expenditures" was $1,010,163, and that its "Grassroots Lobbying Expenditures" was $126,162. (NOTE: Mr.Pacelle established the Humane Society Legislative Fund in 2004, which was the first year that the "reported" lobbying expenditures of the HSUS had exceeded One Million Dollars.)

FACT 22: On Page 18 of the HSUS IRS Form 990 Tax Return for 2005, the HSUS stated that its "Total Lobbying Expenditures" was $1,859,148. In response to the following questions on that Page: "(D)uring the year, did the organization attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of "Volunteers" or "Paid staff or management," the answers to those two question were "NO" AND "NO."

• Despite answering "NO" to those two questions, HSUS used three pages to describe its "Lobbying Activities," "Federal Activities" and "State Activities" on its 2005 IRS Form 990 Tax Return. Additional quotes from those three pages include:
• "At the Federal Level, HSUS advocated for Animal Welfare Legislation relating to the following issues in 2005." (15 separate issues were listed)
• "Lobbying on these issues included direct contact with legislators and their staff. . . . In addition, the HSUS assisted in sending constituent E-Mail and FAXES to lawmakers through a functionality of the Society’s Website."
• "State Activities . . . The HSUS addresses animal welfare issues through state legislative efforts. With staff of our Government Affairs Section in Washington DC, Regional Staff in our Field Services Section across the country, and a network of volunteers, we are active in more than 40 state capitols across the country. At the state level, 60 animal welfare bills were signed into law in 2005. The HSUS advocated for legislation on the following issues." (13 separate issues were listed.)

• (NOTE: Answers of "NO" to the questions of "did the organization attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of "Volunteers or Paid staff or management" would appear to explicitly contradict the HSUS description of its "Lobbying Activities" that it described in its 2005 Tax Return that it submitted to the IRS.)

• "HSUS is active in the citizen-initiated ballot measures. In 2005 HSUS worked with state residents and coalition partners on statewide petition drives to secure ballot placement on three measures.
• "In 2005, the HSUS organized and taught "Lobbying 101" workshops in a number of locations."

FACT 23: On Page 20 of the HSUS IRS Form 990 Tax Return for 2006, the HSUS stated that its "Total Lobbying Expenditures" was $4,165,695. In response to the following questions on that Page: "(D)uring the year, did the organization attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of "Volunteers or Paid staff or management," the answers to those two question were "NO" AND "NO."

• Despite answering "NO" to those two questions, HSUS used three pages to describe its "Lobbying Activities," "Federal Activities" and "State Activities" on its 2006 IRS Form 990 Tax Return. Additional quotes from those three pages include:
• "The Humane Society of the United States plans, coordinates, and implements a public policy program. This program includes maintaining and expanding contacts with Members of Congress, State Legislators, Executive and Regulatory Agencies . . . ."
• "At the Federal Level, the HSUS advocated for Animal Welfare Legislation relating to the following issues in 2006." (15 Issues were listed.)
• "We are active in more than 40 State Capitols across the country. At the State level, more than 70 Animal Welfare Bills were signed into law in 2006. The HSUS advocated for legislation on the following issues:" (18 Issues were listed.)
• "Also at the State level, the HSUS is active in citizen-initiated ballot measures. In 2006, the HSUS worked with State Residents and coalition partners to secure ballot placement and passage for three measures."
• "Finally, HSUS training is offered to citizens who are concerned about animal welfare issues, and who wish to participate in the legislative process and influence public policy. In 2006, the HSUS organized and taught "Lobbying 101" workshops in a number of locations. We also communicate with online advocates and provide information and training remotely."

FACT 24: On Page 17 of the HSUS IRS Form 990 Tax Return for 2007, the HSUS stated that its "Total Lobbying Expenditures" was $3,375,677. In response to the following questions on that Page: "(D)uring the year, did the organization attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of "Volunteers or Paid staff or management," the answers to those two question were "NO" AND "NO."

• Despite answering "NO" to those two questions, quotes from its description of its "Lobbying Activities" on its 2007 IRS Form 990 Tax Return include:
• "The Humane Society of the United States plans, coordinates, and implements a public policy program. This program includes maintaining and expanding contacts with Members of Congress, State Legislators, Executive and Regulatory Agencies . . . ."
• "At the Federal Level, the HSUS advocated for Animal Welfare Legislation relating to the following issues in 2007:" (17 Issues were listed.)
• A relevant quote from Page 59 of the HSUS Form 990 Tax Return for 2007 discusses various programs of the External Affairs Division, which is the responsibility of Mr. Markarian, Executive Vice President of HSUS, reads as follows: "Government Affairs focuses on Federal, State and Local Legislation."

FACT 25: On Page 19 of the HSUS IRS Form 990 Tax Return for 2008, the HSUS stated that its "Total Lobbying Expenditures" was $4,246,732. Unlike prior year Tax Returns, HSUS did acknowledge that "Volunteers and Paid staff and management" did "attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum." Significantly, HSUS used over 4 pages (Pages 19-24) of its Tax Return to describe its "Other Lobbying Activities." Quotes include:

• "The Humane Society of the United States plans, coordinates, and implements a public policy program. This program includes maintaining and expanding contacts with Members of Congress, State Legislators, Executive and Regulatory Agencies . . . ."
• "At the Federal Level, the HSUS advocated for Animal Welfare Legislation relating to the following issues in 2008." (30 Issues were listed.)
• "Lobbying on these issues included direct contact with legislators and their staff."
• The HSUS sent electronic updates to nationwide volunteers. . . . In addition, the HSUS assisted in sending constituent EMAIL and FAXES to lawmakers through a functionality on the Society’s Website."
• "State Activities . . . The HSUS addresses animal welfare issues through state legislative efforts. With staff of our Government Affairs Section in Washington DC, Regional Staff in our Field Services Section across the country, and a network or volunteers, we are active in ALL 50 State Capitols across the country. At the state level, 93 animal welfare bills were signed into law in 2008. The HSUS advocated for legislation on the following issues." (20 Issues were listed.)
• "Also at the State level, the HSUS is active in citizen-initiated ballot measures. In 2008, the HSUS worked with State Residents and coalition partners to secure ballot placement and passage for two measures."
• "Finally, HSUS training is offered to citizens who are concerned about animal welfare issues, and who wish to participate in the legislative process and influence public policy. In 2008, the HSUS organized and taught "Lobbying 101" workshops in more than 40 States. We also communicate with online advocates and provide information and training remotely."

QUESTION 1: After reviewing all of the above "FACTS" and "QUOTES" from the HSUS Documents, can an objective person conclude that the Humane Society of the United States was not actively and aggressively involved in extensive, direct, indirect and grassroots lobbying activities at the Federal Level, and in every one of the 50 States, and that the cumulative totality of the "Lobbying Activities" of the HSUS does not exceed the Lobbying threshold set out in the following IRS Guidance?:

QUESTION 2: Has the HSUS under-reported the scope and the direct and indirect costs associated with its "Lobbying Activities" on its IRS Form 990 Tax Returns for the Years of 2004-2008?

QUESTION 3: Should the IRS require HSUS to explain how it did so much "Lobbying," which is documented by the magnitude of documents that has been downloaded from the HSUS Website, in addition to that which HSUS has explicitly and graphically described in its IRS From 990 Tax Returns for 2005-2007, and yet in response to the specific questions asked on the IRS Forms it stated "NO" to the following questions: "(D)id the organization attempt to influence national, state or local regulation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of "Volunteers or Paid staff or management?"

QUESTION 4: Should the IRS review and investigate the lobbying activities of the HSUS for the years of 2004-2009 in order to determine if the IRS should withdraw the public charity, tax-exempt status of the HSUS?

    HSUS…Tax Exempt?

(HSUS: Humane Society of the United States)

Read "Truth About HSUS" (page link) of The Oklahoma reporter. We think it will open your eyes to the HSUS. We did not write the article, but felt compelled to print it.