Tax audits as political surveillance

Administrative tools for reviewing tax‑exempt status can be repurposed to monitor and slow political organizing when agencies use politically charged keywords or opaque criteria. Even when reviews span the ideological spectrum, secrecy and delay create chilling effects and partisan narratives that alter civic participation. — If routine tax‑exemption enforcement can be perceived or used as political surveillance, it reshapes nonprofit politics, donor anonymity, and public trust in administrative neutrality.