Project 2025: The Basics

I’m going to be posting occasional thoughts on Project 2025 over the few weeks. But there are some foundational things that I think need to be made clear prior to any discussion of the policy embedded in that right-wing screed.

For starters, The Heritage Foundation is registered as a 501(c)(3) organization. That’s a status that gives them the ability to operate as a charitable organization — that is, tax-exempt. But here’s what the IRS has to say about 501(c)(3) organizations, in the very first paragraph:

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.