the group issues included government spending, government debt or taxes. yet another listing criteria appeared as education of the public by advocacy or lobbying to quote, make merck a better place to live, unquote. finally the criterion consisted of any statements in the case file criticizing how the country is being run. the reason for these criteria, were, inappropriate, is that they did not focus on tax-exempt laws and treasury regulations. for example, 501(c)(3) organizations may not engage in political campaign intervention. 501(c)(4) organizations can, but it must not be their primary activity. political campaign intervention is action taken on behalf of, or against a particular candidate running for office. although these criteria appeared in the irs s own documentation as of june 2011, irs employees actually