IRS should enforce gift-tax law

When the IRS sniffs around big political contributors there's good reason to get nervous. So it's no surprise that some elected officials are suspicious of its motives for investigating a handful of deep-pocket donors who paid no gift taxes on money they gave to politicized nonprofit organizations.

The IRS should never be a partisan political player. Its role as tax collector is too powerful, and has been abused in the past. But the IRS is right to enforce the law. Possible tax infractions shouldn't be ignored simply because they involve contributions to politically active groups. They should be probed fairly, without favor to either political party.

The issue arose recently after the IRS notified five people who gave money to 501(c)(4) organizations that investigations had been launched to determine why they filed no gift-tax forms.

Nonprofit 501(c)(4)s, named after a provision in the tax code, are advocacy groups whose official reason for being is to conduct social welfare activities. Donations to them have been considered gifts since 1982, and any amount over $13,000 a year is taxable to the donor.

Since the Supreme Court loosed the reins on independent political spending in 2010, some 501(c)(4) organizations have sprung up that are deeply involved in politicking. They offer donors anonymity, something other political action groups can't provide. Big money is an unavoidable factor in national politics. But the law is the law.