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Ashley Hill has raised some questions about Ballad Health. This was copied from his Facebook Page. You can view his write-ups about Ballad Health at: https://www.facebook.com/ashley.hill.KGW

This is not the view of Dr. Mark J. Matney nor a position of Three County News. This is simply a copy of the social media post starting below:

“Quick update on the Levine email situation.

Zane Vanover’s camp put out a response graphic. The headline number: “Less than $5,000 from local employees.”

That’s not a denial. That’s a confirmation with a price tag.

The original mailer said a candidate is “bankrolled by Ballad Health.” Levine’s email confirmed Ballad employees donated. Vanover’s graphic now confirms the donations went to him and tells us roughly how much.

The factual question is settled. Everyone now agrees: Ballad employees fund Vanover.

So let’s talk about the question nobody on that side will touch.

  • Why is the CEO of a 501(c)(3) tax-exempt nonprofit using a corporate email and a 14,000-person all-staff distribution list to defend those donors and call the opposition’s mailer “false, inflammatory and disgraceful” — eight days before early voting?

That’s not a campaign question. That’s a federal tax law question.

  • The Johnson Amendment (26 U.S.C. § 501(c)(3)) bars tax-exempt charities from “directly or indirectly” participating in any political campaign for or against a candidate.

  • IRS Rev. Rul. 2007-41 specifically addresses when a CEO’s speech becomes attributable to the organization. The factors:

  • Used organizational resources (corporate email, all-staff distribution list) — YES

  • Identified as CEO of the 501(c)(3) — YES

  • Timed close to a specific election (8 days before early voting) — YES

  • Defended one side’s donors in a specific identified race — YES

  • Characterized opposition speech as “false” and “disgraceful” — YES

  • Candidate identifiable from context — YES

It does NOT matter that Levine never named Vanover. Rev. Rul. 2007-41 explicitly covers indirect intervention through code words and surrounding context.

  • Penalties under 26 U.S.C. § 4955:

Excise tax on the organization: 10%, then 100% if uncorrected

Personal excise tax on the manager (Levine personally): 2.5%, then 50% if he refuses correction

Potential revocation of tax-exempt status

  • Anyone can file an IRS complaint. You do not need to be a Ballad patient, a Tennessee resident, or a Sullivan County voter. Anonymous filings are accepted.

I’ve prepared a pre-filled IRS Form 13909 packet. Fill in the blanks, attach the email, send.

Mail to: IRS EO Classification, Mail Code 4910DAL, 1100

Commerce Street, Dallas, TX 75242-1198

  • Fax: (214) 413-5415

Bottom line: the donations were always legal. Whether the CEO of a tax-exempt charity can use organizational resources to influence an election is the federal question. The IRS decides that — not Levine, not Vanover, not me.

Ballad Health EIN: 61-1771290 (already pre-filled in the packet).

Early voting: April 15-30

Primary Election: May 5, 2026

Help keep this fight going:

Venmo: @HickHopArtist

Cash App: $HickHopArtist

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#BalladAccountability #SullivanCountyMayor #COPAReform #JohnsonAmendment