September 8, 2006 To whom it may concern: It has come to my attention recently that the National Education Association may have breached their commitment to refrain from endorsing candidates in an election year. The IRS has the following to say about 501(c)(5) organizations: * The G.C.M. notes that the content of specific legislative proposals may be readily identified and related to the business or labor interests of the organizations. Therefore, business leagues and labor unions may engage in lobbying activities that are germane to their exempt purposes as their primary activity. * However, "support of a candidate for public...