JUSTIN RAIMONDO: National Review’s “Against Trump” issue violates 501(c)(3) regulations.

In March of last year, Politico reported that National Review was becoming a 501(c)3 nonprofit organization, which would enable it to solicit tax-deductible donations . . .

Rich Lowry averred that the shift would be good for the magazine, which was fighting a costly lawsuit and had never been profitable anyway. . . .

This anti-Trump issue of National Review is, in effect, a campaign pamphlet directed against a political candidate—indeed, the cover proclaims “Against Trump”—and, as such, is in clear violation of IRS statutes regulating nonprofit organizations.

The regulations are quite explicit [PDF] that nonprofit organizations must “not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”