There were no "audits' from what I can tell. As far as power...ehhh!...they wouldn't have the power if they weren't granted the power.....and considering the majority of the groups, from what I can tell, have been conservative groups seeking tax exempt status even though they clearly are not in the slightest a "social welfare organization" but clearly using it's resources for political purposes...I don't have a problem with the scrutiny.......
The term "social welfare" legally includes political activities (per court ruling).
And from the IRS itself...
...a 501(c) (4) organization may engage in germane legislative activities as its sole activity.
And "social welfare" need only be the primary function, leaving something less than 50% for other activities.
Fom the IRS again....
...the "primary" test, as employed in section 501(c) (4), may permit an organization lawfully to participate or intervene in political campaigns on behalf of or in opposition to campaigns for public office so long as its primary activities remain the promotion of social welfare. See
The courts have broadly interpreted the above, perhaps beyond what Congress intended, but the courts rule.
The "audits" I refer to were part of the granting process, & resulted in approval delays for possibly 500 groups.
To exercise power as the IRS did is not proof that they had the legal authority to do so, ie, this is the fundamental question being raised.