It appears three applicants for 501(C)(4) tax status have been denied by the IRS. The names of the three have not been released - yet.

But the main reason cited by IRS for the denials, according to Election Law Blog, is that the organizations' primary activites are "conducted primarily for the benefit of a political party and for a group of private individuals."

Now I am from out of town and all, but if you can't operate to benefit a political party and private individuals as a 501 (C)(4), how in the world can you operate doing the same thing but as a 501(C)(3) tax-exempt educational foundation?

I refer, of course, to Media Matters for America, which describes itself as having gone to "war" against Fox News because Fox is "the defacto leader of the Republican Party." Doesn't that self-description mean MMA's activities are conducted for the benefit of the other political party, the Democrats?

Mark Tapscott is editorial page editor at the Washington Examiner. To continue reading his post, click here.