Tax Notes Today reports (subscription required).  A snippet: “Lois Lerner, exempt organizations director, IRS  Tax-Exempt and Government Entities Division, said the three organizations’ political activities were not a factor in their denials. ‘The analysis for that determination was not based on whether the organization intervened in political campaigns,’ Lerner said. ‘Rather, it was whether the organization was primarily promoting social welfare rather than benefiting third parties. All we look at are tax rules.'”