The IRS should not change the law.. Example: changing exclusively to primarily when determining the tax status of 504(c). This created a loophole that Congress did not intend to give tax exempt status to organizations who openly have political agendas and the donors names can be kept secret.
Why is this important?
This has enabled secret money to lobby and make advertisements to advance a political agenda on the right or left. This is the root cause of the IRS "scandal"