Media Matters for America is organized as a tax exempt 501(c)3 organization. Under IRS guidelines, they must abide by several rules to maintain this status. Specifically, 501(c)3 organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.
You can read an interesting article on this subject “Is Media Matters Breaking the law in its ‘war’ on Fox News?” The article strongly suggests that Media Matters is violating its exemption as an educational foundation by actively participating in partisan political activities. Specifically the IRS application for 501(C)(3) tax-exempt educational foundation status, Section VIII, Question I asks the applicant: “Do you support or oppose candidates in political campaigns in any way?” (Emphasis added).
The Internal Revenue Service has a complaint form 13909 Tax-Exempt Organization Complaint (Referral) Form that is one page in length. The form comes with easy to follow instructions and then can be mailed, faxed, or emailed to the IRS office.
I have taken the liberty to complete the initial heading of the form to include Media Matters for America’s mailing address and tax ID number in order to assist any submitter with completing the complaint form. You may download this form here.
I do suggest that you familiarize yourself with the IRS guidelines for 501(c)3 organizations here although this is not necessary in order to complete the form.