Bloomberg BNA: “Crossroads GPS, a Republican-leaning group organized under Section 501(c)(4) of the tax code, reported to the Internal Revenue Service that it spent less than a quarter of its budget in 2010 and 2011 for ‘political campaign and lobbying activities,’ according to tax forms released April 17. The proportion of spending that Crossroads GPS devotes to political activities is key to a dispute over its tax status because IRS rules require that 501(c)(4) groups do not have politics as their ‘primary purpose.’ Legal experts say this means such groups are not allowed to spend more than half of their budget on political activities”