IRS 990 filings and FEC independent expenditure reports reveal the funding behind organizations that claim to protect election integrity while operating as highly partisan advocacy vehicles bankrolled by dark money donors.
The Neutrality Fiction
Across the United States, non-profit organizations with names suggesting nonpartisan election oversight — “election integrity projects,” “voting rights coalitions,” “democracy defense funds” — present themselves as neutral guardians of the democratic process. IRS 990 filings and FEC records tell a different story: many of these organizations are funded by the same dark money networks that bankroll partisan political campaigns, and their activities are indistinguishable from political advocacy.
The structure is designed for opacity. A 501(c)(3) charitable organization conducts “voter education.” A sister 501(c)(4) social welfare organization conducts “issue advocacy.” A connected super PAC runs independent expenditure campaigns. The money flows between entities through grants and shared services, making it difficult to trace the original source of funding or distinguish between charitable education and partisan organizing.
The Funding Networks
The 2024 election cycle saw over $1 billion in dark money flow through shell companies and nonprofits into super PACs — shattering all previous records. Election “watchdog” organizations on both sides of the partisan divide drew from these same pools of anonymous funding.
On the progressive side, organizations connected to the Arabella Advisors network have funded election monitoring projects through the Sixteen Thirty Fund and New Venture Fund. On the conservative side, groups funded through donor-advised funds and state policy networks have launched parallel “integrity” operations. In both cases, the organizations claim nonpartisan status while their funding, staff, and activities are aligned with one party’s electoral interests.
The Tax-Exempt Political Machine
The IRS’s failure to enforce the prohibition on political activity by 501(c)(3) organizations — dating to a self-imposed moratorium after the Tea Party targeting scandal — has created a de facto safe harbor for partisan organizations operating under charitable tax exemptions. Organizations raise tax-deductible donations for “voter education” that is functionally indistinguishable from campaign activity, then deploy those resources in competitive districts during election season.
The Campaign Legal Center has documented this pattern across multiple election cycles, filing complaints with both the IRS and FEC. The complaints have produced minimal enforcement action, reinforcing the perception that operating a partisan organization under a nonpartisan banner carries essentially no risk of consequences.
The Voter’s Dilemma
For citizens trying to find reliable, nonpartisan information about elections, the landscape is a minefield. Organizations that present themselves as neutral observers may be funded by the same donors who fund the campaigns they’re ostensibly monitoring. The “fact sheets” they distribute may be advocacy documents in educational clothing. And the poll watchers they deploy may be partisan operatives with nonpartisan credentials.
True election integrity requires transparent organizations with disclosed funding. Until the IRS and FEC enforce existing law — or Congress reforms the legal framework — the “watchdog” label will remain for sale to the highest bidder.
Eduardo Bacci is an investigative journalist at The Investigative Journal. Data sources include FEC independent expenditure data, IRS 990 filings, and OpenSecrets dark money tracking.