IRS rules …
The IRS is part of the US Department of the Treasury (run by Geithner, who was appointed by whom?
When the IRS has made a finding, it's strictly administrative, which means that it can be overturned or ignored by the next administration (look at the Mexico City policy that flips and flops with the party controlling the executive branch).
And, by the way, IRS rules (how they interpret the tax law...which is the important criterion here) are administrative rules and are made by the Executive Branch (under Ø); they are not laws passed by Congress (under Stretch).
For example, 26 U.S.C. &501(c)(3) says:
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
The interpretation of that portion of law is up to what's written in the Code of Federal Regulations. The corresponding part of the CFR for this paragraph is 26 CFR §1.501(c)(3)-1:
One other little thing: if you don't like how your taxes are assessed, you can take it to court. The US Tax Court. BTW, the US Tax Court is not a real court (i.e., under the provisions of Article 3 of the Constitution), it is actually part of Stretch Pelosi's Congress. Its members are appointed by the Bammer and confirmed by Harry Reid's Senate. So I'm sure we can count on them to provide genuine neutrality.