organizations engaged exclusively in social welfare activities. by in 1959 the treasury department issued a regulation that requires the entities only to be primarily engaged in social welfare activity. as a result many groups believe they can spend up to 49% of their fund on campaign-related activity. significant concerns have been raised about groups that have already qualified for tax exempt status. whose applications are still pending and are now openly he wage in cam opinion-related activity and spending millions of dollars with little or no irs oversight of their activity. these concerns are not limited to just one political party by the way.