I think you all are trying to make way to much out of his lead ins. That's only bait for the potential donors.... His status with the IRS regarding type organization doesn't have to be used in the lead in, I don't believe.
My guess is that none of these changes will have any impact upon the IRS audit as it's past years not future... so he still has to pony up for the past years he's used his donors and classification, IMO.
Every time I read your post, it's this part that gives me a headache!