http://www.irs.gov/pub/irs-tege/rp_1986-43.pdf , Rev. Proc. 86-43, 1986-2 C.B. 729 )
"Educational Purpose" section:
SEC. 3. CRITERIA USED TO DETERMINE WHETHER ADVOCACY BY AN ORGANIZATION IS EDUCATIONAL 03 The presence of any of the following factors in the presentations made by an organization is indicative that the method used by the organization to advocate its viewpoints or positions is not educational.
1. The presentation of viewpoints or positions unsupported by facts is a significant portion of the organization's communications.Check
2. The facts that purport to support the viewpoints or positions are distorted.Check
3. The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of strong emotional feelings than of objective evaluations.Check
4. The approach used in the organization's presentations is not aimed at developing an understanding on the part of the intended audience or readership because it does not consider their background or training in the subject matter.Double check
In memoriam Heatland Institute