The IRS’s admission that it targeted groups with conservative sounding names for scrutiny will no doubt be held up by some as “proof” that the agency can’t be trusted with determining whether organizations claiming to be “social welfare” organizations are actually political organizations in disguise. In fact, just the opposite is true. The agency needs to apply clear and unequivocally neutral rules to its determinations about whether a group is in fact a 501(c)(4) social welfare organization, entitled to tax exempt status but not required to disclose its donors, or whether it is a political organization, also entitled to tax exempt status but not allowed to keep its donors secret. Using a shortcut, like whether a group had the word “tea party” or “patriot” in its name to aid in making that determination is dead wrong for an agency that must be scrupulously nonpartisan.