Try this thought experiment: You decide to donate money to Mitt Romney. You want change in the Oval Office, so you engage in your democratic right to send a check.

Several days later, President Barack Obama, the most powerful man on the planet, singles you out by name. His campaign brands you a Romney donor, shames you for “betting against America,” and accuses you of having a “less-than-reputable” record. The message from the man who controls the Justice Department (which can indict you), the SEC (which can fine you), and the IRS (which can audit you), is clear: You made a mistake donating that money.
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Save Mr. Obama, who acknowledges no rules. This past week, one of his campaign websites posted an item entitled “Behind the curtain: A brief history of Romney’s donors.” In the post, the Obama campaign named and shamed eight private citizens who had donated to his opponent. Describing the givers as all having “less-than-reputable records,” the post went on to make the extraordinary accusations that “quite a few” have also been “on the wrong side of the law” and profiting at “the expense of so many Americans.”

These are people like Paul Schorr and Sam and Jeffrey Fox, investors who the site outed for the crime of having “outsourced” jobs. T. Martin Fiorentino is scored for his work for a firm that forecloses on homes. Louis Bacon (a hedge-fund manager), Kent Burton (a “lobbyist”) and Thomas O’Malley (an energy CEO) stand accused of profiting from oil. Frank VanderSloot, the CEO of a home-products firm, is slimed as a “bitter foe of the gay rights movement.”

These are wealthy individuals, to be sure, but private citizens nonetheless. Not one holds elected office. Not one is a criminal. Not one has the barest fraction of the position or the power of the U.S. leader who is publicly assaulting them.

The Obama administration’s Treasury Department and former IRS official Lois Lerner conspired to draft new 501(c)(4) regulations to restrict the activity of conservative groups in a way that would not be disclosed publicly, according to the House Committee on Ways and Means.

The Treasury Department and Lerner started devising the new rules “off-plan,” meaning that their plans would not be published on the public schedule. They planned the new rules in 2012, while the IRS targeting of conservative groups was in full swing, and not after the scandal broke in order to clarify regulations as the administration has suggested.

The rules place would place much more stringent controls on what would be considered political activity by the IRS, effectively limiting the standard practices of a wide array of non-profit groups.

The labyrinthian design of the political network backed by the Koch brothers and their fellow conservative donors serves several purposes, but one of the biggest is to ensure the privacy of its financial backers. As we detailed last month, the money flows through a complex maze of tax-exempt groups and limited liability corporations, creating multiple barriers that shield the identities of the donors. Such anonymous contributions should be allowed, Charles Koch has argued, to protect people from the attacks that he and his brother David and their company have fielded. Critics say the Kochs and their allies seek to influence elections without accountability.

Alice Walton, George Soros and Marc Benioff