Sean Trende provides a needed correction to the anti-Tea Party conventional wisdom.
http://www.realclearpolitics.com/articles/2014/05/06/the_tea_party_revis...
The Conservative Caucus is a public policy organization, contributions to which are not tax deductible. The IRS has determined TCC to be a 501(c)(4) organization, exempt from Federal income tax. TCC can receive corporate donations.