From Holden:

Yet another arm of the GOP violating the law:

Republican activists abroad have waged an aggressive fund-raising campaign as an independent, nonprofit group with no limits on contributions, but they have not filed required reports on income and spending.

[snip]

[N]early two years ago Republicans Abroad became a “527,” a partisan, nonparty group allowed to raise corporate, union and unlimited individual donations now barred for candidates and the national parties.

As a 527 — the relevant section number of the U.S. tax code — the group is supposed to file quarterly reports on income and expenditures during election years. Republicans Abroad hasn’t done that since 2003, when it reported raising $78,493 and spending $41,617 in the first six months of that year.

[snip]

The U.S. Internal Revenue Service’s Web site shows the group hasn’t reported for more than a year. IRS officials declined to comment on the missed reports or whether the group had been sanctioned.

[snip]

There are also questions about some of the money being raised overseas.

At least one chapter of Republicans Abroad — in Germany — has solicited donations from foreigners, with the Web site asking for dues of 40 euros, or about $50, and saying: “Membership is open to ALL individuals, regardless of nationality.”

Federal law prohibits foreigners from making contributions in connection with a U.S. election. But IRS spokeswoman Nancy Mathis said nothing in the IRS code or tax law addresses the issue of whether a 527 can take foreign money to help pay for non-election activities.

[snip]

On the Web site for Americans Overseas for Kerry, a separate Democratic campaign group, contributions are solicited for the Democratic National Committee with a bold-faced warning that only U.S. citizens and permanent residents can donate to U.S. political campaigns.