What is a 501(c)(4)? And when is the IRS supposed to investigate one?

The questions are at the center of a brewing controversy over the IRS' targeting of Tea Party groups

Karl Rove
(Image credit: Justin Sullivan/Getty Images)

If you aren't up-to-date on the IRS scandal that has Republicans up in arms and President Obama getting flak from Jon Stewart, here is a quick refresher: Last week, IRS official Lois Lerner apologized for singling out groups applying for 501(c)(4) status that had words like "patriot" and "Tea Party" in their names.

Conservatives claim that the government was trying to intimidate the opposition. Obama called the IRS' actions "outrageous” and "contrary to our traditions."

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Keith Wagstaff is a staff writer at TheWeek.com covering politics and current events. He has previously written for such publications as TIME, Details, VICE, and the Village Voice.